HC Deb 18 April 1902 vol 106 c645
MR. CHARLES McARTHUR (Liverpool, Exchange)

I beg to ask Mr. Chancellor of the Exchequer whether, in the case of wheat which is imported for milling and re-export as flour, a drawback will be allowed on the export of the flour equal to the duty incurred on the import of the wheat.

* SIR M. HICKS BEACH

It is not in contemplation to allow a drawback on the export of flour milled from imported duty paid wheat. It was not allowed when the duty existed before. I do not see how such flour could be distinguished from flour made from wheat which had not paid duty.