| |
Third Schedule.
|
| |
Sections 8,9
.
|
| |
Sugar & c.
|
| |
Part I.—Duties.
|
| | |
Article.
|
Customs Duty.
|
Excise Duty.
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees - - - - - - the cwt.
|
1
|
5
|
8
|
1
|
3
|
4
|
|
Sugar of a polarisation not exceeding seventy-six degrees - - - - - - the owt.
|
0
|
12
|
4
|
0
|
11
|
2
|
|
Sugar of a polarisation—
|
|
|
Exceeding 76 and not exceeding 77
|
-
|
the cwt.
|
0
|
12
|
8ċ7
|
0
|
11
|
6ċ8
|
|
”
|
77
|
”
|
78
|
-
|
”
|
0
|
13
|
1ċ6
|
0
|
11
|
11ċ3
|
|
”
|
78
|
”
|
79
|
-
|
”
|
0
|
13
|
6ċ6
|
0
|
12
|
3ċ8
|
|
”
|
79
|
”
|
80
|
-
|
”
|
0
|
13
|
11ċ5
|
0
|
12
|
8ċ3
|
|
”
|
80
|
”
|
81
|
-
|
”
|
0
|
14
|
4ċ4
|
0
|
13
|
0ċ8
|
|
”
|
81
|
”
|
82
|
-
|
”
|
0
|
14
|
9ċ4
|
0
|
13
|
5ċ2
|
|
”
|
82
|
”
|
83
|
-
|
”
|
0
|
15
|
2ċ3
|
0
|
13
|
9ċ7
|
|
”
|
83
|
”
|
84
|
-
|
”
|
0
|
15
|
7ċ8
|
0
|
14
|
2ċ8
|
|
Sugar of a polarisation—continued.
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Exceeding 84 and not exceeding 85
|
-
|
the cwt.
|
0
|
16
|
1ċ4
|
0
|
14
|
7ċ8
|
|
”
|
85
|
”
|
86
|
-
|
”
|
0
|
16
|
6ċ9
|
0
|
15
|
0ċ8
|
|
”
|
86
|
”
|
87
|
-
|
”
|
0
|
17
|
0ċ5
|
0
|
15
|
5ċ9
|
|
”
|
87
|
”
|
88
|
-
|
”
|
0
|
17
|
6ċ6
|
0
|
15
|
11ċ5
|
|
”
|
88
|
”
|
89
|
-
|
”
|
0
|
18
|
0ċ8
|
0
|
16
|
5ċ1
|
|
”
|
89
|
”
|
90
|
-
|
”
|
0
|
18
|
8ċ2
|
0
|
16
|
11ċ8
|
|
”
|
90
|
”
|
91
|
-
|
”
|
0
|
19
|
3ċ6
|
0
|
17
|
6ċ5
|
|
”
|
91
|
”
|
92
|
-
|
”
|
0
|
19
|
11ċ0
|
0
|
18
|
1ċ2
|
|
”
|
92
|
”
|
93
|
-
|
”
|
1
|
0
|
6ċ4
|
0
|
18
|
8ċ0
|
|
”
|
93
|
”
|
94
|
-
|
”
|
1
|
1
|
1ċ7
|
0
|
19
|
2ċ7
|
|
”
|
94
|
”
|
95
|
-
|
”
|
1
|
1
|
9ċ1
|
0
|
19
|
9ċ4
|
|
”
|
95
|
”
|
96
|
-
|
”
|
1
|
2
|
4ċ5
|
1
|
0
|
4ċ1
|
|
”
|
96
|
”
|
97
|
-
|
”
|
1
|
2
|
11ċ9
|
1
|
0
|
10ċ8
|
|
”
|
97
|
”
|
98
|
-
|
”
|
1
|
3
|
7ċ3
|
1
|
1
|
5ċ6
|
|
Molasses (except when cleared for use by a licensed distiller int he 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 this section:—
|
|
|
If containing 70 per cent. or more of sweetening matter - - - - - the cwt.
|
0
|
16
|
3
|
0
|
13
|
6
|
|
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter the cwt.
|
0
|
11
|
8
|
0
|
9
|
8
|
|
If containing not more than 50 per cent. of sweetening matter - - - the cwt.
|
0
|
5
|
8½
|
0
|
4
|
9½
|
|
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 Commissioners of Customs and Excise.
|
|
|
Glucose:
|
|
|
Solid - - - - - - the cwt.
|
0
|
16
|
3
|
0
|
16
|
3
|
|
Liquid - - - - - - ”
|
0
|
11
|
8
|
0
|
11
|
8
|
|
Saccharin (including substances of a like nature or use) - - - - - - the oz.
|
0
|
8
|
3
|
0
|
8
|
3
|
|
| |
[Note.— The charge under this Schedule of a specified amount of duty on a specific weight of any article includes a charge of a proportionately less duty on any less weight of any article so charged.]
|
| |
*Part II.—Drawbacks and Allowances.
|
| |
(1) Customs Drawbacks under the Second Schedule of the Finance Act, 1901.
|
| | |
|
£
|
s.
|
d.
|
|
Drawback to be allowed to a refiner on molasses produced in Great Britain or Ireland from imported sugar and delivered by him to a licenced for use in the manufacture of spirits - - - - - the cwt.
|
0
|
5
|
8½
|
|
Other drawbacks - - - - ”
|
According to the amount of duty paid.
|
|
| |
(2) Excise Drawbacks.
|
| | |
|
£
|
s.
|
d.
|
|
A.—Under the Third Schedule of the Finance Act, 1901 - - - - - -
|
According to the amount of duty paid.
|
|
B.—Drawback to be allowed on molasses produced in Great Britain or Ireland from sugar made in Great Britain or Ireland, and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
|
0
|
4
|
9½
|
|
C.—Drawback to be allowed in any other case on articles liable to the Excise duty exported or shipped for use as stores, if it is shown to the Commissioners of Customs and Excise that the Excise duty has been duly paid - - - the cwt.
|
According to the amount of duty paid.
|
|
| |
(3) Allowances on Molasses used solely for the Purpose of Food for Stock.
|
| | |
|
£
|
s.
|
d.
|
|
Allowance to a refiner on molasses under subsection (2) of section one of the Revenue Act, 1903 - - - - - - the cwt.
|
0
|
4
|
9½
|
|
Allowance on molasses produced from sugar made in Great Britain or Ireland in circumstances in which an allowance would be allowed under subsection (2) of section one of the Revenue Act, 1903, in respect of molasses produced from imported sugar - - - - the ewt.
|
0
|
4
|
9½
|
|
| |
*The substituted drawbacks and allowances shall only take effect where it is shown that duty has been paid at the increased rate.
|
