THE HONG KONG GOVERNMENT GAZETTE, APRIL 13, 1934.
(3) A list containing the names of those licensed manufacturers deemed by the Superintendent, in his absolute discretion, to be eligible for the benefit of the provisions of this regulation relating to tobacco of Empire origin by reason of his reliance that they respectively will duly and faithfully observe and perform the conditions set forth in paragraph (4) of this regulation, shall be prepared and kept by the Superintendent, who shall have power, in his absolute discretion, to expunge any name from such list.
(4) The conditions to be observed and performed by licensed manufacturers listed as aforesaid shall be-
(i) The prescribed duty in respect of the tobacco must have been paid by the licensed mani- facturer claiming the drawback.
(ii) The tobacco of Empire origin used in the licensed manufacturer's factory must be drawn either from bond or direct from the importing ship, so that the actual amount entering the factory can be ascertained from the duty-paid removal permits.
(iii) Complete stock books must be kept, in English, by the licensed manufacturer, showing exactly how much of the stock of Empire leaf has been used in each brand of his manufacture, starting with the duty-paid removal permit as a base. Where the form of such stock book has net first been submitted to and approved by the Superintendent this condition shall not be deemed to be fulfilled.
(iv) The Empire leaf must be stored in a separate place, approved by the Superintendent, and apart from the rest of the stock of leaf
(v) The licensed manufacturer must take stock of his Empire leaf at intervals of not longer than fourteen days.
(vi) The licensed manufacturer must mark, in English and Chinese, all goods manufactured wholly or partly of Empire leaf with the proportion of Empire leaf used in the blend.
(vii) All tobacco of Empire origin in respect of which drawback is applied for must be duly accounted for by the licensed manufacturer.
(viii) Every application for drawback under paragraph (2) of this regulation must be accompanied by a statement, signed by the licensed manu- facturer, showing the actual amount of tobacco of Empire origin on which drawback is claimed. (ix) All reasonable facilities must be given by the licensed manufacturer, his managers, agents, clerks, servants and workmen, to the Super- intendent and Revenue Officers to enable him and them to be informed as to the observance and performance of these conditions.
(5) Drawback, whether in respect of Empire or non- Empire tobacco, shall be subject to the following proviso:---
Provided that in the case of tobacco
(a) not being tobacco prepared in Chinese fashion which does not contain inorganic matter (including
271
No comments yet.
Private notes are available after approval.