184514-1931-Supplementary-Draft-Bills--Tobacco — Page 23

[First Schedule

contd.]

1176

When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportionate deduction shall be made from the drawback according to the scale in Regulation 1.

(b) being tobacco prepared in Chinese fashion with or without the addition of oil which does not contain inorganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 10 per cent, and a proportionate deduction from the amount of drawback shall be made when the per- centage of moisture exceeds 10.

When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportionate deduction shall be made from the drawback according to the scale in Regulation 1.

2. No drawback shall be allowed except to a licensed manufacturer of tobacco.

3.-(1) No drawback shall be allowed unless the minimum weight of packages

(a) for exportation as merchandise on drawback shail be 20 lbs. net, except in the case of cigars and cigarettes when the minimum weight of the packages shall be 12 lbs. net and 8 lbs. net respectively;

(6) for shipment as ships' stores shall be 2 lbs. net in the case of cigars and cigarettes and 7 lbs. net in the case of other descriptions of tobacco,

but packages of any kind of tobacco for- warded by parcel post may be of a minimum net weight of 2 lbs. provided that the total net weight of such tobacco in each consign- ment is not less than 7 lbs.

(2) Every such package must be labelled EXPORT- ED ON DRAWBACK.

4. No drawback shall be allowed unless the manu- facturer;

(1) shall give 24 hours notice in writing of the date and time at which he proposes to com- mence the packing of the tobacco and all such packing shall take place in the presence of a Revenue Officer, to whom the manufac- turer shall deliver an Export on Drawback Permit, in triplicate, containing full parti culars of the shipment and the gross weight of each package or case.

(ii) the manufacturer shall provide proper scales and weights to enable the Revenue Officer to check the weight of packages, samples, etc.

(iii) The manufacturer shall close and secure all packages with tape or wire and shall seal the same to the satisfaction of the Superin- tendent.

(iv) The packages, when so closed and secured and sealed as aforesaid shall have complete shipping marks on them for the purpose of future identification, including a serial mark,