§ 3. "That—
§ (a) on and after the twentieth day of April, nineteen hundred and thirty-two, there shall, in lieu of any drawbacks which would otherwise be allowed in respect 228 thereof, be allowed, in the case of the following articles, that is to say—
- (i) sugar on which there has been paid a customs duty at a colonial preferential rate or an excise duty;
- (ii) sugar produced in the United Kingdom from material on which such a duty as aforesaid has been paid;
- (iii) molasses produced in the United Kingdom from material on which such a duty as aforesaid has been paid;
§ drawbacks at the rates provided in the following tables, but subject to all provisions applicable to the drawbacks which may now be allowed in the case of sugar and molasses:
§ Provided that—
- (i) the reduction of the rates or amounts of any drawbacks 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 twentieth day of April, nineteen hundred and thirty-two;
- (ii) the grant of a specified amount of drawback in respect of a specified weight of any article includes the grant of a proportionately less amount of drawback in respect of any less weight.