1950_DUTIABLE_COMMODITIES_REGULATIONS — Page 6

CAP. 109]

[r. 10 cont.]

First Schedule. Form 24.

Qualifications for drawback.

First Schedule. Form 22.

Conditions precedent to drawback.

Dutiable Commodities.

(e) wine for the sacrament, if certified as such by the head of a denomination of the Church; (f) alcohol for the use of any educational, scientific or charitable institution approved by the Governor in Council in that behalf, under and in accordance with a permit in Form 24 in the First Schedule.

PART IV-DRAWBACK.

11. To qualify for drawback in respect of duty-paid goods a person shall-

(a) be approved in that behalf as a fit person by the Director who shall have absolute discretion to give or withdraw such approval;

(b) be the manufacturer of the goods in the manufacture or preparation of which the duty-paid goods have been used;

(c) be the person who paid the duty on the goods;

(d) have duly completed and, within three working days after the posting of the goods or, as the case may be, the departure from this Colony of the ship, aircraft or vehicle on which the goods were placed for export or as stores, have delivered to the Director the particulars, made the declaration (duly witnessed) and obtained the signatures specified in Form 22 in the First Schedule.

12. Before drawback is claimed in respect of any goods the following conditions shall be complied with to the satisfaction of the Director-

(1) the goods shall-

(a) in so far as they are manufactured in this Colony, be wholly manufactured in the factory of the person claiming drawback;

(b) after manufacture, on twenty-four hours' written notice delivered to the Director be examined by, and weighed or measured and, if the Director so directs, packed in the presence of, a revenue officer;

(c) after the examination mentioned in paragraph (b), be certified by the Government Chemist unless the Director gives special permission to the contrary;

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