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2. "That customs duties shall be charged on preparations consisting of or including extracts, essences, or other concentrations of coffee or chicory imported into the United Kingdom at the following rates, that is to say—
preparations not being Empire products—the lb. (dry weight) —9d.
preparations being Empire products—the lb. (dry weight) —7½d.
or, where the preparation contains, as a part or ingredient thereof, any article which is liable to customs duty apart from this Resolution, with the duty aforesaid or with the duty chargeable in accordance with the Schedule to the Customs Tariff Act, 1876. whichever is the higher."