| |
SECOND SCHEDULE.
Sugar, Molasses, Glucose, Saccharin.—Rates of Duties, Drawbacks and Allowances.
|
| |
Part I.—Duties.
|
| | |
Goods
|
|
Excise Duties
|
|
Customs Duties
|
Sugar and Molasses made wholly from Beet grown in Saorstát Éireann
|
All other Goods
|
|
|
s.
|
d.
|
s.
|
d.
|
s.
|
d.
|
|
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees
|
the cwt.
|
18
|
8
|
2
|
4
|
18
|
8
|
|
Sugar of a polarisation not exceeding seventy-six degrees
|
”
|
9
|
0
|
1
|
1
|
9
|
0
|
|
Sugar of a polarisation:—
|
|
|
|
|
|
|
|
|
Exceeding—
|
|
|
|
|
76
|
and not exceeding
|
77
|
degrees
|
the cwt.
|
9
|
3.1
|
1
|
1.8
|
9
|
3.1
|
|
77
|
”
|
78
|
”
|
”
|
9
|
6.6
|
1
|
2.3
|
9
|
6.6
|
|
78
|
”
|
79
|
”
|
”
|
9
|
10.2
|
1
|
2.7
|
9
|
10.2
|
|
79
|
”
|
80
|
”
|
”
|
10
|
1.8
|
1
|
3.2
|
10
|
1.8
|
|
80
|
”
|
81
|
”
|
”
|
10
|
5.4
|
1
|
3.6
|
10
|
5.4
|
|
81
|
”
|
82
|
”
|
”
|
10
|
9.0
|
1
|
4.1
|
10
|
9.0
|
|
82
|
”
|
83
|
”
|
”
|
11
|
0.6
|
1
|
4.5
|
11
|
0.6
|
|
83
|
”
|
84
|
”
|
”
|
11
|
4.6
|
1
|
5.0
|
11
|
4.6
|
|
84
|
”
|
85
|
”
|
”
|
11
|
8.6
|
1
|
5.5
|
11
|
8.6
|
|
85
|
”
|
86
|
”
|
”
|
12
|
0.7
|
1
|
6.0
|
12
|
0.7
|
|
86
|
”
|
87
|
”
|
”
|
12
|
4.7
|
1
|
6.5
|
12
|
4.7
|
|
87
|
”
|
88
|
”
|
”
|
12
|
9.2
|
1
|
7.1
|
12
|
9.2
|
|
88
|
”
|
89
|
”
|
”
|
13
|
1.6
|
1
|
7.7
|
13
|
1.6
|
|
89
|
”
|
90
|
”
|
”
|
13
|
7.0
|
1
|
8.3
|
13
|
7.0
|
|
90
|
”
|
91
|
”
|
”
|
14
|
0.4
|
1
|
9.0
|
14
|
0.4
|
|
91
|
”
|
92
|
”
|
”
|
14
|
5.8
|
1
|
9.7
|
14
|
5.8
|
|
92
|
”
|
93
|
”
|
”
|
14
|
11.2
|
1
|
10.4
|
14
|
11.2
|
|
93
|
”
|
94
|
”
|
”
|
15
|
4.5
|
1
|
11.0
|
15
|
4.5
|
|
94
|
”
|
95
|
”
|
”
|
15
|
9.9
|
1
|
11.7
|
15
|
9.9
|
|
95
|
”
|
96
|
”
|
”
|
16
|
3.3
|
2
|
0.4
|
16
|
3.3
|
|
96
|
”
|
97
|
”
|
”
|
16
|
8.7
|
2
|
1.0
|
16
|
8.7
|
|
97
|
”
|
98
|
”
|
”
|
17
|
2.0
|
2
|
1.7
|
17
|
2.0
|
|
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:—
|
|
s.
|
d.
|
s.
|
d.
|
s.
|
d.
|
|
If containing 70 per cent. or more of sweetening matter
|
the cwt.
|
12
|
4
|
1
|
6
|
12
|
4
|
|
If containing less than 70 per cent. and more than 50 per cent of sweetening matter
|
the cwt.
|
9
|
0
|
1
|
1
|
9
|
0
|
|
If containing not more than 50 per cent. of sweetening matter
|
the cwt.
|
4
|
6
|
0
|
7
|
4
|
6
|
|
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
|
|
|
|
|
|
Glucose:
|
|
|
|
|
Solid
|
the cwt.
|
12
|
4
|
—
|
12
|
4
|
|
Liquid
|
the cwt.
|
9
|
0
|
—
|
9
|
0
|
|
Saccharin (including substances of a like nature or use)
|
the oz.
|
5
|
7
|
—
|
5
|
7
|
|
| |
Part II.
|
| |
Drawbacks and Allowances.
|
| |
A.—Customs.
|
| | |
Nature of Drawback or Allowance
|
Amount or Rate of Drawback or Allowance
|
|
(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) which has passed a refinery in Saorstát Eireann.
|
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.
|
|
(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.
|
An amount equal to the duty paid in respect of the sugar or glucose.
|
|
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 Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.
|
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
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann 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.
|
4s. 6d.
|
|
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt.
|
4s. 6d.
|
|
| |
B.—Excise.—Sugar and Molasses made Wholly from Beet Grown in Saorstát Eireann.
|
| | |
Nature of Drawback or Allowance
|
Amount or Rate of Drawback or Allowance
|
|
(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.
|
An amount equal to the duty paid.
|
|
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.
|
An amount equal to the duty paid in respect of the sugar.
|
|
(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 Éireann any duty-paid sugar or molasses has been used.
|
An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
|
0s. 7d.
|
|
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt.
|
0s. 7d.
|
|
| |
C.—EXCISE.—All Other Goods.
|
| | |
Nature of Drawback or Allowance
|
Amount or Rate of Drawback or Allowance
|
|
(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.
|
An amount equal to the duty paid.
|
|
(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.
|
An amount equal to the duty paid.
|
|
(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.
|
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.
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
|
4s. 6d.
|
|
(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.
|
An amount equal to the drawback which would have been payable on the export of the glucose.
|
|
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate the cwt.
|
4s. 6d.
|
|
