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SCHEDULE.
Table of Rates of Drawback.
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Section 3.
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—
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Ordinary Rate.
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Addition while Additional 1900 Duty is in force.
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Total while Additional 1900 Duty is in force.
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s.
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d.
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d.
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s.
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d.
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Cigar - - -
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the lb.
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3
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3
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4
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3
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7
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Cigarettes - - -
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the lb.
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3
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1
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4
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3
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5
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Cut, roll, cake, or other manufactured tobacco - - -
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the lb.
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3
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1
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4
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3
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5
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Snuff (not being offal snuff) -
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the lb.
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2
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11
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4
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3
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3
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Stalks, shorts, or other refuse of tobacco (including offal snuff) -
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the lb.
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2
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9
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4
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3
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1
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Provisions affecting Allowance of Drawback.
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Temporary additional rates.
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63 &. 64 Vict. c. 7.
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1. The addition to the rate of drawback, set out in the second column of the above table, shall be allowed only while the additional duty of customs on tobacco, under section two of the Finance Act, 1900, is continued, and for a period of two months after that additional duty ceases.
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Drawback on stalks, &c.
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2. The provisions relating to the drawback and exemption from duty allowed in respect of snuff shall apply to stalks, shorts and other refuse of tobacco not of the fineness of snuff, as they apply to snuff.
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Deductions in case of snuff.
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3. The deduction from drawback in respect of inorganic matter contained in snuff shall not be made unless the quantity of inorganic matter exceeds the proportion of twenty-two pounds in every hundred pounds weight of snuff, as calculated under the provisions applicable thereto.
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Deductions in ease of tobacco other than snuff.
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4. A deduction from drawback in respect of inorganic matter contained in tobacco shall not be made unless the quantity of inorganic matter exceeds the proportion of twenty-two pounds in every hundred pounds weight, as calculated under the provisions applicable thereto, and where the quantity of inorganic matter exceeds that proportion drawback shall be allowed, but subject to the like deductions as are made in the case of snuff.
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Drawback on fractions of a pound.
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5. Notwithstanding anything in section one of the Manufactured Tobacco Act, 1863, drawback on tobacco shall be allowed in respect of fractions of a pound in accordance with the provisions of section seventeen of the Customs Consolidation Act, 1876.
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Application of 59 & 60 Vict. c. 28. s. 6.
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26 & 27 Vict. c. 7.
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6. These provisions shall, for the purpose of subsection two of section six of the Finance Act, 1896, be treated as part of section one of the Manufactured Tobacco Act, 1863, and that subsection shall apply to stalks, shorts and other refuse of tobacco not of the fineness of snuff.
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