1989 Ed.]
Dutiable Commodities
[CAP. 109
49
2.
For the purpose of applying the duty under paragraph 1(a) a cigarette more than 90 mm long, excluding any filter or mouthpiece, shall be treated as if each additional 90 mm or portion of 90 mm were a separate cigarette.
PART III
DUTY ON HYDROCARBON OIL
(Replaced 10 of 1988 s. 3)
1.
2.
Duty shall be payable on hydrocarbon oil at the following rates per litre-
(a) motor spirit and aircraft spirit $2.95
(b) light diesel oil $3.48
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
Where it is proved to the satisfaction of the Commissioner that light diesel oil on which duty has been paid under paragraph 1(b) has been used in road vehicles owned and operated by the grantee of a franchise under section 5 of the Public Bus Services Ordinance (Cap. 230) in maintaining public bus services on specified routes as defined by section 2 of that Ordinance, a sum amounting to $0.65 per litre of the light diesel oil so used shall be refunded to the grantee.
3.
Where it is proved to the satisfaction of the Commissioner that light diesel oil on which duty has been paid under paragraph 1(b) has been used in road vehicles owned and operated by the Kowloon-Canton Railway Corporation under section 4(1)(d) of the Kowloon-Canton Railway Corporation Ordinance (Cap. 372) in maintaining bus services within the North-west Transit Service Area, a sum amounting to $0.65 per litre of the light diesel oil so used shall be refunded to the Corporation.
(Added L.N. 203 of 1987)
1377.78
537.00
PART IV
DUTY ON METHYL ALCOHOL
1.
Duty shall be payable on methyl alcohol and any admixture containing methyl alcohol at the rate of $490.00 per hectolitre measured at a temperature of 20°C and in addition, for every 1% by which the alcoholic strength by volume exceeds 30%, $16.33 per hectolitre.
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
PART V
DUTY ON NON-ALCOHOLIC BEVERAGES
1. Duty shall be payable on non-alcoholic beverages at the rate of $60.00 per hectolitre.
PART VI
DUTY ON COSMETICS
Duty shall be payable on cosmetics at the rate of 25% of the value of the cosmetics (in accordance with section 26A of the Ordinance).
(Replaced 66 of 1986 s. 35)
1989 Ed.]
Dutiable Commodities
[CAP. 109
49
2.
For the purpose of applying the duty under paragraph 1(a) a cigarette more than 90 mm long, excluding any filter or mouthpiece, shall be treated as if each additional 90 mm or portion of 90 mm were a separate cigarette.
PART III
DUTY ON HYDROCARBON OIL
(Replaced 10 of 1988 s. 3)
1.
2.
Duty shall be payable on hydrocarbon oil at the following rates per litre-
(a) motor spirit and aircraft spirit (b) light diesel oil
$
295 3.48
1377.78
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
Where it is proved to the satisfaction of the Commissioner that light diesel oil on which duty has been paid under paragraph 1(b) has been used in road vehicles owned and operated by the grantee of a franchise under section 5 of the Public Bus Services Ordinance (Cap. 230) in maintaining public bus services on specified routes as defined by section 2 of that Ordinance, a sum amounting to $0.65 per litre of the light diesel oil so used shall be refunded to the grantee.
3.
Where it is proved to the satisfaction of the Commissioner that light diesel oil on which duty has been paid under paragraph 1(b) has been used in road vehicles owned and operated by the Kowloon-Canton Railway Corporation under section 4(1)(d) of the Kowloon-Canton Railway Corporation Ordinance (Cap. 372) in maintaining bus services within the North-west Transit Service Area, a sum amounting to $0.65 per litre of the light diesel oil so used shall be refunded to the Corporation.
(Added L.N. 203 of 1987)
537.00
PART IV
DUTY ON METHYL ALCOHOL
1.
Duty shall be payable on methyl alcohol and any admixture containing methyl alcohol at the rate of $490.00 per hectolitre measured at a temperature of 20°C and in addition, for every 1% by which the alcoholic strength by volume exceeds 30%, $16,33 per hectolitre.
(Amended L.N. 128 of 1987; L.N. 158 of 1988; 16 of 1989 s. 5)
PART V
18.co
DUTY ON NON-ALCOHOLIC BEVERAGES
1. Duty shall be payable on non-alcoholic beverages at the rate of $60.00 per hectolitre.
1.
PART VI
DUTY ON COSMETICS
Duty shall be payable on cosmetics at the rate of 25% of the value of the cosmetics (in accordance with section 26A of the Ordinance).
(Replaced 66 of 1986 s. 35)
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