A398
Ord. No. 66/86
Repeal of
section 39.
Amendment of section 40.
Amendment of section 46.
Amendment of section 53.
DUTIABLE COMMODITIES (AMENDMENT)
20. Section 39 of the principal Ordinance is repealed.
21. Section 40(e) of the principal Ordinance is amended by inserting after "lading" the following
", air waybill".
22. Section 46(1) of the principal Ordinance is amended by deleting “35.”, “39," and "57,".
23. Section 53 of the principal Ordinance is amended-
(a) in the definition of "beer" by deleting "cider, perry.";
(b) by deleting the definition of "Chinese type spirits" and substituting the
following
""Chinese type spirits" means any intoxicating liquor-
(a) obtained by the distillation of the fermented mash of rice. molasses, sugar, millet or an admixture of molasses and sugar up to and including a strength of alcohol by volume at 20° Celsius of 58% for spirit made from rice or from molasses or sugar or both, and 70% for spirit made from millet; and
(b) commonly consumed by Chinese and not by Europeans;";
(c) by deleting the definitions of "European type wines". "Non-European type
wines", "retail" and "wholesale":
(d) by inserting in their appropriate alphabetical order the following
definitions
""cider" means any intoxicating liquor obtained from the fermentation
of apple juice;
"industrial type liquor" means a liquor not intended for use as a
beverage:
"perry" means any intoxicating liquor obtained from the fermentation
of pear juice:
"sparkling wine" means wine which, when the receptacle containing the beverage is opened, releases carbon dioxide and having, when contained in the receptacle prior to such opening, an excess pressure of not less than 300 kilopascal at a temperature of 20° Celsius;
"still wine" means wine other than sparkling wine;
"wine" means a liquor obtained from the fermentation of fresh grapes or fruit, or of the must of fresh grapes or fruit, whether or not that liquor is fortified with spirits or flavoured with aromatic extracts.“;
(e) by being renumbered as subsection (1); and
(f) by inserting after subsection (1) the following—
"Schedule.
(2) Where the Schedule provides for different rates of duty in respect of European-type liquors and Non-European-type liquors for the purpose of assessing the duty to be paid in respect of liquor the Commissioner may, if he is of the opinion that a liquor is of a type commonly consumed by Chinese but not by Europeans, treat that liquor as Non-European-type liquor.”.
DUTIABLE COMMODITIES (AMENDMENT)
Ord. No. 66/86
Section 54 of the principal Ordinance is amended--
(a) in subsection (1)—
(i) by deleting "(1)"; and
(ii) by deleting "to which this section applies" and substituting the following-
"issued under this Ordinance"; and
(b) by deleting subsection (2).
25. Section 57 of the principal Ordinance is repealed.
A399
Amendment of section 54.
Repeal of section 57.
26. Section 59(2) of the principal Ordinance is amended by deleting "and to be Amendment of guilty of an offence".
section 59.
27. Section 62 of the principal Ordinance is repealed.
Repeal of section 62.
28. Section 63(1) of the principal Ordinance is amended by deleting ", except Amendment of cider and perry,”.
section 63.
29. Section 65 of the principal Ordinance is amended by inserting in their Amendment of appropriate alphabetical order the following definitions-
""cigar" means any roll of tobacco capable of being smoked by itself and
which-
(a) has an outer wrapper of natural tobacco; or
(b) predominately contains broken or threshed leaf and has a binder of reconstituted tobacco and an outer wrapper of reconstituted tobacco fitted spirally:
"cigarette" means any roll of tobacco capable of being smoked by itself not being
a cigar;
"manufactured tobacco" includes cigarettes, cigars, snuff, hand-rolling tobacco, smoking tobacco, cigar cuttings, reconstituted tobacco and Chinese pre- pared tobacco;".
section 65.
30. The heading to Part V of the principal Ordinance is amended by deleting Amendment of "OILS" and substituting the following-
"OIL".
31. Section 69 of the principal Ordinance is amended-
(a) by deleting the definition of "diesel oil for road vehicles":
(b) by deleting the definition of "heavy oils" and substituting the following-
""heavy oil" means any hydrocarbon oil other than light oil;";
(c) by deleting the definition of "heavy oil road vehicle";
(d) in the definition of "hydrocarbon oils" by inserting after "Celsius" the
following-
"or gaseous at that temperature and under a pressure of 101 kilopascal";
(e) by deleting the definition of "liquefied petroleum gas";
(f) by deleting the definition of “road vehicle":
(g) by deleting the definition of "treated oil";
heading to Part V,
Amendment of section 69.
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