§ 3."That there shall, on and after the fifth day of May, nineteen hundred and twenty-four—
§ (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) m | |||
| the cwt. | 14 | 0 | |
| Coffee (kiln-dried, roasted, or ground) | |||
| the lb. | 0 | 2 | |
| Chicory (raw or kiln-dried) | |||
| the cwt. | 13 | 3 | |
| Chicory (roasted or ground) | |||
| the lb. | 0 | 2 |
§ (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 kiln-dried) | |||
| the cwt. | 10 | 0 |
§ and so in proportion for any less quantity.
§ (c) In lieu of the existing Excise Duty on coffee substitutes, be charged the following reduced duty, that is to say:
| s. | d. | |
| For every quarter of a pound of a coffee substitute | 0 | 0½ |
§ (d) Be substituted for the rates of drawback on coffee and chicory and mixtures of coffee and chicory authorised by Section three of the Finance Act. 1922, the following reduced rates, that is to say:
| Coffee, for every 100 lbs | 14 | 0 |
| Chicory, for every 100 lbs | 11 | 0 |
| Mixtures of coffee and chicory, for every 100 lbs. | 11 | 0 |
§ Provided that—
- (i) in the case of the drawback on chicory and on mixtures of coffee and chicory, the rate thereof shall, if the duty paid on the chicory, or on the chicory or any part of the chicory contained in the mixture, as the case may be, was either the Customs Duty at the reduced rate payable under Section eight of the Finance Act, 1919, or the Excise Duty, be nine shillings instead of eleven shillings; and
- (ii) the aforesaid reduction in the rates of drawback 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 fifth day of May, nineteen hundred and twenty-four.
§ 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."