HC Deb 07 May 1919 vol 115 c1022

9. "The drawback payable on the exportation or shipment as stores of any chicory, coffee, or tobacco, or in respect of any molasses delivered by a refiner to a licensed distiller for use in the manufacture of spirits, and the allowance payable to a refiner in respect of any molasses used solely for the purpose of food for stock, shall be reduced by an amount not exceeding one-sixth of such drawback or allowance if the duty charged on such chicory, coffee, or tobacco, or on the sugar from which such molasses was produced, was a duty of Customs or Excise less than the existing duty."