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Amendment of 26 & 27 Vict. c. 7. as to tobacco manufactured in bond, and drawback on tobacco.
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6.—(1) Section one of the Manufactured Tobacco Act, 1863, shall be construed as if the word “cases” used therein included “packages,” . . . . and the words “fourteen pounds” were substituted for “thirteen pounds” and “eighty-six pounds” were substituted for “eighty-seven pounds.”
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(2)[2]
The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section may be relaxed by the [1]
Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture.
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(3) The drawback payable under section one of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used as such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty.
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(4) The prohibition contained in section forty-two of the Customs Consolidation Act, 1876, on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk flour, may be removed or modified by special permission of the Commissioners of Customs.
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Cocoa.
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[2 See further, 4 Edw. 7. c. 7, s. 3 (1); 6 Edw. 7. c. 8, s. 2 (2), sched. 1.]
[1 Now Commissioners of Customs and Excise, see 8 Edw. 7. c. 16, s. 4, and Stat. Rules and Orders, 1909, No. 197.] |
