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Finance Act, 1946

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SECOND SCHEDULE.

Glucose and Saccharin—Rates of Duties and Drawbacks.

PART I.

Duties.

Goods		Customs Duties		Excise Duties
		s.	d.	s.	d.
Glucose:—
Solid	the cwt.	15	5	15	5
Liquid	”	11	2	11	2
Saccharin (including substances of a like nature and use)	the oz.	7	0	7	0

PART II.

Drawbacks.

A.—Customs.

Nature of Drawback	Amount of Rate of Drawback
(1) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used.	An amount equal to the duty paid in respect of the glucose.
(2) 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 the State any duty-paid glucose or saccharin has been used.	An amount equal to the duty chargeable in respect of that quantity of the 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.

B.—Excise.

Nature of Drawback	Amount of Rate of Drawback
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of duty-paid 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 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 the State any duty-paid glucose or saccharin has been used	An amount equal to the duty paid in respect of that quantity of 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 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.