MR. BARING (London)I beg to ask the Chancellor of the Exchequer whether spirits imported for methylation should have a return of the duty on reexportation; and, if not, why not?
§ *MR. GOSCHENSubject to the payment of the differential duty or surtax of 4d. in the case of foreign spirits used for methylation, methylated spirits are either prepared from spirits upon which duty has not been paid, or, in the case of a rectifier of spirits, from duty-paid spirits upon which a drawback of the duty of Excise is allowed at the time of methylation. There is not, therefore, any duty to be returned upon the exportation of methylated spirits.