HC Deb 02 May 1933 vol 277 c687

16. "That—

  1. (a) where goods to which this Resolution applies are reimported into the United Kingdom after exportation therefrom, and it is shown to the satisfaction of the Commissioners of Customs and Excise that they have been subjected abroad to a process of embroidery, but to no other process whereby their form or character is changed, the provisions of Section fourteen of the Import Duties Act, 1932, relating to goods which have been subjected to a process abroad, but of which the form and character has not been changed, shall apply to the goods, notwithstanding that the goods as reimported do not fall within the same class or description as that in which they fell in the state in which they were exported;
  2. (b) the goods to which this Resolution applies are goods made wholly or partly of cotton, wool (including alpaca, mohair, cashmere, llama, vicuna and camels' hair), hemp of any kind, flax or jute.

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."