§ 3. "That there shall, on and after the fifteenth day of May, nineteen hundred and twenty-two—
§ (a) In lieu of the existing Customs duties on coffee and chicory, be charged the following reduced duties, that is to say:—
| £ | s. | d. | |
| Coffee (not kiln-dried, roasted, or ground), the cwt | 1 | 8 | 0 |
| Coffee (kiln-dried, roasted, or ground), the lb | 0 | 0 | 4 |
| Duty. | Section of Finance (No. 2) Act, 1915. | Date to which Duty continued. | ||||
| Additional duties on dried fruit | … | … | … | … | 8 | 1st August, 1223. |
| New import duties | … | … | … | … | 12 | 1st May, 1923. |
| £ | s. | d. | |
| Chicory (raw or kiln-dried), the cwt. | 1 | 6 | 6 |
| Chicory (roasted or ground), the lb. | 0 | 0 | 4 |
§ (b)In lieu of the existing Excise duty on chicory, be charged the following reduced duty, that is to say:—
| £ | s. | d. | |
| Chicory (raw or kilndried), the cwt. | 1 | 1 | 1 |
§ (c)In lieu of the existing Excise duty on following reduced duty, that is to say:—
| £ | s. | d. | |
| For every quarter of a pound of a coffee substitute | 0 | 0 | 1 |
§ (d) Be substituted for the rates of draw back on coffee and chicory and mixtures of coffee and chicory authorised by Section twenty-two of the Finance Act, 1916, the following reduced rates, that is to say:—
| £ | s. | d. | |
| Coffee, for every 100 lb. | 1 | 8 | 0 |
| Chicory, for every 100 lbs. | 1 | 2 | 6 |
| Mixtures of coffee and chicory, for every 100 lb. | 1 | 2 | 6 |
§ Provided that the reduction shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates in force before the fifteenth day of May, nineteen hundred and twenty-two.
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."