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SCHEDULE.
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Section 2.
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Additional Duties in respect of Immature Spirits.
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Part I.
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Customs.
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Where the Spirits have been warehoused for a period of Two Years and less than Three Years.
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Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
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s.
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d.
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s.
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d.
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For every gallon computed at proof of spirits of any description except perfumed spirits.
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1
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0
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1
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6
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For every gallon of perfumed spirits
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1
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7
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2
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5
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For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested
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1
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4
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2
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0
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Part II.
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Excise.
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—
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Where the Spirits have been warehoused for a period of Two Years and less than Three Years.
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Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
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s.
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d.
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s.
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d.
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For every gallon of spirits computed at proof.
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1
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0
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1
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6
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And so on in proportion for any less quantity.
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Part III.
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Where spirit which is permitted to be delivered for home consumption on payment of additional duty has, before the seventeenth day of June nineteen hundred and fifteen, been blended with spirit which is permitted to be so delivered without payment of such duty, no additional duty shall be charged on any part of the blended spirit.
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Where spirit which is permitted to be delivered for home consumption on the payment of additional duty at the higher of the two rates specified in Parts I. and II. of this Schedule has before that date been blended with spirit which is permitted to be so delivered on payment of additional duty at the lower of those two rates, the additional duty shall be charged on the whole of the blended spirit at the lower of those two rates.
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