TNAG-1361-FCO40-1807-Hong-Kong-Hansard-reports-and-minutes-of-the-meetings-of-the-1985 — Page 73

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part of our daily life. This is especially true for the middle and lower income groups. I do not believe that having a soft drink on a hot summer day is a luxury. On the contrary, many

other commodities better meet the Financial Secretary's principles for the imposition of duty. Examples include air-conditioners, high-quality clothes, gold ornaments, expensive famous brand watches, Hi-fi systems and equipment and

Comparatively speaking, these are the merchandise or non-essentials for the higher income group and are better targets than beverages such as soft drinks for the imposition of the duty with equally considerable potential yield. It is unconvincing that the Financial Secretary should propose to do otherwise. I have my reservation regarding the duty on

non-alcoholic beverages.

so on.

Sir, with these remarks, I support the motion.