§ MR. SYDNEY BUXTON (Tower Hamlets, Poplar)I beg to ask Mr. Chancellor of the Exchequer whether he can state on what basis the drawback on sugar will be assessed and allowed in the case of packages of confectionery or jam composed of varied assortments of goods containing in their composition very different proportions of sugar.
§ SIR M. HICKS BEACHThe basis of assessment will be the proportion used in manufacture, but the precise method will be carefully considered in arriving at a classification of exports for drawback, and possibly it may be found convenient to adopt a system of "averaging" to meet such cases. It would, however, be of great convenience to both the exporters and the Customs if the goods were arranged in their packages according to their proportion of sugar.
§ MR. SYDNEY BUXTONI beg to ask Mr. Chancellor of the Exchequer whether it would be possible to impose a uniform duty, and allow a uniform drawback on jams, as jams, irrespective of the amount of sugar they contain, and thus save examination and analysis.
§ SIR M. HICKS BEACHJams are of so variable a quality in regard to sugar contents, owing to the presence of glucose and to the different kinds of sugar used, that a uniform duty and drawback would be difficult to arrive at. It is hoped, however, that a little experience will enable the Customs to average the sugar contents of jam and its congeners in a way that will give the least possible trouble to importers and exporters and at the same time not tie the hands of the Department.
§ MR. KEARLEYIs the right hon. Gentleman aware that one of the Courts recently decided that an admixture of glucose and sugar was adulteration, and therefore illegal?
§ SIR M. HICKS BEACHYes, but I understand the decision is to be appealed against.