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SECOND SCHEDULE.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
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PART I.—DUTIES.
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Articles.
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Customs Duty.
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Excise Duty.
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s.
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d.
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s.
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d.
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Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees,
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the cwt.
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11
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8
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11
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8
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Sugar of a polarisation not exceeding seventy-six degrees,
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the cwt.
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5
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7
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5
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7
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Sugar of a polarisation—
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Exceeding 76 and not exceeding 77
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the cwt.
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5
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9.4
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5
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9.4
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77
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78
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5
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11.6
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5
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11.6
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78
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79
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6
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1.9
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6
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1.9
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79
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80
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6
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4.1
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6
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4.1
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80
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81
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6
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6.4
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6
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6.4
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81
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82
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6
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8.6
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6
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8.6
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82
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83
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6
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10.8
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6
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10.8
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83
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84
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7
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1.4
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7
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1.4
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84
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85
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7
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3.9
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7
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3.9
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85
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86
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7
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6.4
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7
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6.4
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86
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87
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7
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8.9
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7
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8.9
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87
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88
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7
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11.7
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7
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11.7
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88
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89
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8
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2.5
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8
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2.5
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89
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90
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8
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5.9
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8
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5.9
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90
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91
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8
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9.2
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8
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9.2
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91
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92
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9
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0.6
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9
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0.6
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92
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93
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9
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4.0
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9
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4.0
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93
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94
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9
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7.3
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9
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7.3
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94
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95
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9
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10.7
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9
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10.7
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95
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96
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10
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2.0
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10
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2.0
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96
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97
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10
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5.4
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10
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5.4
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97
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98
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10
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8.8
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10
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8.8
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Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—
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If containing 70 per cent or more of sweetening matter,
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the cwt.
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7
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5
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7
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5
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If containing less than 70 per cent. and more than 50 per cent. of sweetening matter,
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the cwt.
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5
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4
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5
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4
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If containing not more than 50 per cent. of sweetening matter,
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the cwt.
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2
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7
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2
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7
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The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners:—
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Glucose:
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Solid
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the cwt.
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7
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5
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7
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5
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Liquid
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the cwt.
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5
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4
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5
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4
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Saccharin (including substances of a like nature or use)
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the oz.
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3
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9
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3
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9
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PART II.—DRAWBACKS AND ALLOWANCES.
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A.—CUSTOMS DRAWBACKS.
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Nature of Drawback.
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Amount or Rate of Drawback.
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(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) and which has passed a refinery in Saorstát Eireann.
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In the case of molasses produced in bond an amount equal to the duty paid and in any other case an amount equal to the duty which would be chargeable on the importation of the like article.
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(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
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An amount equal to the duty paid in respect of the sugar or glucose.
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(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.
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An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
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(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
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2s. 7d.
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B.—EXCISE DRAWBACKS.
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Nature of Drawback.
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Amount or Rate of Drawback.
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(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin.
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An amount equal to the duty paid.
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(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
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An amount equal to the duty paid in respect of the sugar or glucose.
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(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.
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An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
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(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
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2s. 7d.
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(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
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An amount equal to the drawback which would have been payable on the export of the glucose.
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C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTÁT EIREANN AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.
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Nature of Allowance.
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Rate of Allowance.
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Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid the cwt.
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2s. 7d.
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