§
Motion made, and Question,
That as from the tenth day of April, 1962, the duties of customs chargeable on coffee under section three of the Finance Act, 1924, and on preparations consisting wholly or partly of extracts, essences or other concentrations of coffee or chicory under section two of the Finance Act, 1946, shall be charged at the rates shown in the first of the following Tables ("Commonwealth rate" there meaning the rate for goods qualifying for Commonwealth preference), and for roasted coffee and mixtures of roasted coffee and roasted chicory the rates of drawback of the duties chargeable under the said section three shall be the rates shown for those drawbacks in the second Table.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.
| TABLE I: Rates of duty (per cwt.) | ||||
| Description of goods | Full rate | Commonwealth rate | ||
| s. | d. | s. | d. | |
| Coffee, not kiln-dried, roasted or ground | 9 | 4 | nil | |
| Coffee, kiln-dried, roasted or ground | 12 | 6 | 9 | 4 |
| Preparations consisting wholly or partly of extracts, essences or other concentrations of coffee or chicory (on the dry weight) | 56 | 0 | 42 | 0 |
| TABLE II: Rates of drawback | |
| Coffee,— | |
| duty-paid at full rate. | 9s 4d. per 100 lbs. |
| not duty-paid at full rate. | nil |
| Mixtures of coffee and chicory. | 9s. 4d. per 100 lbs. exclusive of the weight of coffee not duty-paid at full rate. |
§ —[Mr. Lloyd.]
§ put and agreed to.