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Additional duties on sugar.
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6.—(1) In addition to the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.
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(2) In addition to the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.
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(3) On or in respect of all sugar, molasses, glucose, and saccharin in the hands of the manufacturer thereof on the 7th day of May, 1931, there shall be charged, levied, and paid, in addition to the present excise duties, the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed, in addition to the present drawbacks and allowance, the drawbacks and allowance set out in Part II of the said Schedule.
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(4) Where a person has, before the passing of this Act, entered into a contract to purchase sugar beet for the purpose of manufacturing sugar therefrom and such sugar where so manufactured will be liable to the excise duties imposed by this section, no provision in such contract whereby the price payable thereunder for such sugar beet is variable in the event of a variation in the import duties on sugar shall have effect in relation to the customs duties imposed by this section.
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