§ Degree and polarisation and rate or amount of drawback.
§ Of a polarisation exceeding 99 degrees:
§ Where the rate of duty paid was 4s. 8.2d., 3s. 6.5d., or 4s. 7d. the cwt., a drawback at the same rate as the duty paid.
§ Where a customs duty was paid on the higher colonial preferential scale at a rate less than 4s. 8.2d. the cwt., a drawback at the rate of 3s. 10.9d. the cwt.
§ Where a customs duty was paid on the lower colonial preferential scale at a rate less than 3s. 6.5d. the cwt., a drawback at the rate of 2s. 9.2d. the cwt.
§ Where an excise duty was paid at a rate less than 4s. 7d. the cwt., a drawback at the rate of 3s. 9⅔d. the cwt.
§ Of a polarisation not exceeding 99 degrees:
§ Where a customs duty was paid on the lower or higher colonial preferential scale, a drawback equal to the duty chargeable on sugar of the like polarisation in accordance with the scale on which duty was paid.
§ Where an excise duty was paid, a drawback equal to the excise duty chargeable on sugar of the like polarisation.
229| II.—MOLASSES. | ||||||
| Nature of molasses. | Amount of drawback. | |||||
| Where customs duty paid on higher colonial preferential scales. | Where customs duty paid on lower colonial preferential scales. | Where excise duty paid. | ||||
| s. | d. | s. | d. | s. | d. | |
| If containing not more than 60 per cent. of sweetening matter and weighing sot less than 14 pounds to the gallon. | 0 | 11 | 0 | 8 | 0 | 11 |
| If containing more than 60 per cent. but not more than 60 per cent. of sweetening matter. | 1 | 4½ | 1 | 0 | 1 | 4½ |
| If containing more than 60 per cent. but not more than 70 per cent. of sweetening matter. | 1 | 10½ | 1 | 4 | 1 | 10 |
| If containing more than 70 per cent. but not more than 80 per cent. of sweetening matter. | 2 | 6½ | 1 | 9½ | 2 | 6 |
| If containing more than 80 per cent. of sweetening matter. | 2 | 11 | 2 | 0½ | 3 | 10 |
§ (b) In this Resolution—
§ The expression 'customs duty at a colonial preferential rate' means a customs duty charged by any Resolution passed in the present Session on sugar or molasses consigned from and grown, produced or manufactured in a colony or other country to which that Resolution applies;
§ The expression 'the lower colonial prefertial scale' means the scale of the duties chargeable under the said Resolution in the case of sugar accompanied by a quota certificate;
§ The expression 'the higher colonial preferential scale' means the scale of duties chargeable under the said Resolution in the case of sugar not accompanied by a quota certificate.
§ And it is hereby 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."