1950_DRAWBACK — Page 1

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Dutiable Commodities.

RESOLUTION BY THE LEGISLATIVE COUNCIL.

(Cap. 109, section 5).

(Ordinance No. 36 of 1931).

DRAWBACK.

[26th July, 1940.]

1. The rate of drawback on duty-paid goods shall be cqual to the rate of duty paid on such goods.

2. Drawback shall be calculated to the nearest tenth of a galion, or to the nearest hundredth of a pound, as the case may be.

3. Drawback shall not be payable unless the goods in the manufacture or preparation of which the duty-paid goods were used are-

(a) perfumed spirits, medicated spirits or toilet prepara- tions, containing not less than five per cent of alcohol by weight, in quantities of not less than two gallons of each brand, mixture or preparation; (b) beer, in quantities of not less than five gallons,

and-

(i) the original gravity of the beer is not less than that of the worts from which it was manufactured; and

(ii) the beer is not blended from two or more kinds of beer of different original gravities;

(c) tobacco, in quantities of not less than-

(i) cigarettes

(ii) cigars

2,000

200

(iii) other manufactured tobacco. lb. 3; (d) hydrocarbon oils in quantities of not less than eight gallons of each kind, preparation or admixture.

[CAP. 109

Regulations- Fraser, vol. 3, p. 1351. G.N. 841/40.

Part

Part

DUTIABLE COMMODITIES REGULATIONS. (Cap. 109, sections 6, 19(3), (4), 23(3), 49, 51, 55(1), 58, 65, 77). (Ordinance No. 36 of 1931).

Regulations- Fraser, vol. 3. p. 1352.

G.N. 889/47.

G.N.A. 249/48.

G.N.A. 175/49.

G.N.A. 21/50.

[26th July, 1940.]

G.N.A. 78/50.

G.N.A. 152/50.

G.N.A. 75/51.

The regulations are divided into Parts as follows—

I-Interpretation (reg. 1).

II-Carriage of goods (regs. 2-7).

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