Section 2.
| Article. | Full rate of Customs duty. | Amount of General Preferential Reduction. | |||
|---|---|---|---|---|---|
| s. | d. | s. | d. | ||
| Sugar of a polarisation exceeding 99° | -the cwt. | 14 | 0 | 5 | 10 |
| Sugar of a polarisation exceeding :— | |||||
| 98° but not exceeding 99° | the cwt. | 14 | 0 | 7 | 0.4 |
| 97 but not exceeding 98° | the cwt. | 10 | 8.8 | 3 | 11.3 |
| 96° but not exceeding 97° | the cwt. | 10 | 5.4 | 3 | 10.0 |
| 95° but not exceeding 96° | the cwt. | 10 | 2.0 | 3 | 8.8 |
| 94° but not exceeding 95° | the cwt. | 9 | 10.7 | 3 | 7.6 |
| 93° but not exceeding 94° | the cwt. | 9 | 7.03 | 3 | 6.3 |
| 92° but not exceeding 93° | the cwt. | 9 | 4.0 | 3 | 5.1 |
| 91° but not exceeding 92° | the cwt. | 9 | 0.6 | 3 | 3.9 |
| 90° but not exceeding 91° | the cwt. | 8 | 9.2 | 3 | 2.6 |
| 89° but not exceeding 90° | the cwt. | 8 | 5.9 | 3 | 1.4 |
| 88° but not exceeding 89° | the cwt. | 8 | 2.5 | 3 | 0.2 |
| 87° but not exceeding 88° | the cwt. | 7 | 11.7 | 2 | 1.11 |
| 86° but not exceeding 87° | the cwt. | 7 | 8.9 | 2 | 10.1 |
| 85 but not exceeding 86° | the cwt. | 7 | 6.4 | 2 | 9.2 |
| 84° but not exceeding 85° | the cwt. | 7 | 3.9 | 2 | 8.3 |
| 83° but not exceeding 84° | the cwt. | 7 | 1.4 | 2 | 7.3 |
| 82° but not exceeding 83° | the cwt. | 6 | 10.8 | 2 | 6.4 |
| 81° but not exceeding 82° | the cwt. | 6 | 8.6 | 2 | 5.6 |
| 80° but not exceeding 81° | the cwt. | 6 | 6.4 | 2 | 4.8 |
| 79° but not exceeding 80° | the cwt. | 6 | 4.1 | 2 | 4.0 |
| 78° but not exceeding 79° | the cwt. | 6 | 1.9 | 2 | 3.1 |
| 77 but not exceeding 78° | the cwt. | 5 | 11.6 | 2 | 2.3 |
| 76 but not exceeding 77° | the cwt. | 5 | 9.4 | 2 | 1.5 |
| Sugar of a polarisation not exceeding 76°— | the cwt. | 5 | 7.2 | 2 | 0.6 |
| Molasses (except when delivered to a licensed distiller for use in the manufacture of spirits or yeast, or to a person for use in the manufacture of yeast in premises used solely for that purpose) :— | |||||
| if containing 70 per cent. or more of sweetening matter | the cwt. | 8 | 10 ½ | 3 | 8 ½ |
| less than 70 per cent. and more than 50 per cent. of sweetening matter | the cwt. | 6 | 4 ½ | 2 | 8 |
| not more than 50 per cent. Of sweetening matter | the cwt. | 3 | 1 ½ | 1 | 3 ½ |
| Glucose : | |||||
| Solid | the cwt. | 8 | 10 ½ | 3 | 8 ½ |
| Liquid | the cwt. | 6 | 4 ½ | 2 | 8 |
| Saccharin (including substances of a like nature or use) | the oz. | 4 | 6 | 1 | 10 ½ |
| Article. | Rate of Duty. | ||
|---|---|---|---|
| s. | d. | ||
| Sugar of a polarisation exceeding 99° | the cwt. | 4 | 8.7 |
| Sugar of a polarisation exceeding :— | |||
| 98° but not exceeding 99° | the cwt. | 3 | 8.7 |
| 97° but not exceeding 98° | the cwt. | 3 | 7.6 |
| 96° but not exceeding 97° | the cwt. | 3 | 6.4 |
| 95° but not exceeding 96° | the cwt. | 3 | 5.2 |
| 94° but not exceeding 95° | the cwt. | 3 | 4.2 |
| 93° but not exceeding 94° | the cwt. | 3 | 3.0 |
| 92° but not exceeding 93° | the cwt. | 3 | 1.9 |
| 91° but not exceeding 92° | the cwt. | 3 | 0.7 |
| 90° but not exceeding 91° | the cwt. | 2 | 11.6 |
| 89° but not exceeding 90° | the cwt. | 2 | 10.5 |
| 88° but not exceeding 89° | the cwt. | 2 | 9.3 |
| 87° but not exceeding 88° | the cwt. | 2 | 8.4 |
| 86° but not exceeding 87° | the cwt. | 2 | 7.4 |
| 85° but not exceeding 86° | the cwt. | 2 | 6.6 |
| 84° but not exceeding 85° | the cwt. | 2 | 5.8 |
| 83° but not exceeding 84° | the cwt. | 2 | 4.9 |
| 82° but not exceeding 83° | the cwt. | 2 | 4.0 |
| 81° but not exceeding 82° | the cwt. | 2 | 3.3 |
| 80° but not exceeding 81° | the cwt. | 2 | 2.6 |
| 79° but not exceeding 80° | the cwt. | 2 | 1.7 |
| 78° but not exceeding 79° | the cwt. | 2 | 1.0 |
| 77° but not exceeding 78° | the cwt. | 2 | 0.2 |
| 76° but not exceeding 77° | the cwt. | 1 | 11.5 |
| Sugar of a polarisation not exceeding 76° | the cwt. | 1 | 10.8 |
| Article. | Rate of Duty. | ||
|---|---|---|---|
| s | d. | ||
| Sugar of a polarisation exceeding 99° | the cwt. | 6 | 11 |
| Sugar of a polarisation exceeding :— | |||
| 98° but not exceeding 99° | the cwt. | 5 | 9.5 |
| 97° but not exceeding 98° | the cwt. | 5 | 7.8 |
| 96° but not exceeding 97° | the cwt. | 5 | 6.0 |
| 95° but not exceeding 96° | the cwt. | 5 | 4.2 |
| 94° but not exceeding 95° | the cwt. | 5 | 2.4 |
| 93° but not exceeding 94° | the cwt. | 5 | 0.7 |
| 92° but not exceeding 93° | the cwt. | 4 | 10.9 |
| 910 but not exceeding 92° | the cwt. | 4 | 9.1 |
| 90° but not exceeding 91° | the cwt. | 4 | 7.4 |
| 89° but not exceeding 90° | the cwt. | 4 | 5.6 |
| 88° but not exceeding 89° | the cwt. | 4 | 3.8 |
| 87° but not exceeding 88° | the cwt. | 4 | 2.4 |
| 88° but not exceeding 87° | the cwt. | 4 | 0.9 |
| 85° but not exceeding 86° | the cwt. | 3 | 11.6 |
| 84° but not exceeding 85° | the cwt. | 3 | 10.2 |
| 83° but not exceeding 84° | the cwt. | 3 | 8.9 |
| 82° but not exceeding 83° | the cwt. | 3 | 7.6 |
| 81° but not exceeding 82° | the cwt. | 3 | 6.4 |
| 80° but not exceeding 81° | the cwt. | 3 | 5.2 |
| 79° but not exceeding 80° | the cwt. | 3 | 4.0 |
| 78° but not exceeding 79° | the cwt. | 3 | 2.9 |
| 77° but not exceeding 78° | the cwt. | 3 | 1.7 |
| 76° but not exceeding 77° | the cwt. | 3 | 0.5 |
| Sugar of a polarisation not exceeding 76° | the cwt. | 2 | 11.3 |
| Article | Rate of Duty. | ||
|---|---|---|---|
| s. | d. | ||
| Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope), if containing— | |||
| 70 per cent. or more of sweetening matter | -the cwt. | 4 | 4 ½ |
| less than 70 per cent. and more than 50 per cent. of sweetening matter | -the cwt. | 3 | 2 |
| not more than 50 per cent. of sweetening matter | -the cwt. | 1 | 7 |
| Glucose— | |||
| Solid | -the cwt. | 4 | 4 ½ |
| Liquid | -the cwt. | 3 | 2 |
| Saccharin (including substances of a like nature or use) | -the oz | 2 | 3 |
| Nature of Sugar. | Rate of Duty Paid. | Rate or amount of Drawback. |
|---|---|---|
| Sugar of a polarisation exceeding 98° produced from material on which the full duties of customs have been paid. | 14s. 0d. per cwt. | 14s. 0d. per cwt. |
| less than 14s. 0d. per cwt. | 11s. 8d. per cwt. | |
| Sugar of a polarisation exceeding 99° produced from material on which customs duty at the general preferential rates has been paid. | 8s. 2d. per cwt. | 8s. 2d. per cwt. |
| less than 8s. 2d. per cwt. | 7s. 4.7d per cwt. | |
| Sugar of a polarisation exceeding 99° produced from material on which customs duty at the certificated colonial rates has been paid. | 4s. 8.7 d. per cwt. | 4s. 8-7d. per cwt. |
| less than 4s. 8.7d. per cwt. | 3s. 11.4d. per cwt. | |
| Sugar of a polarisation exceeding 99° produced from material on which excise duty has been paid. | 6s. 11d. per cwt. | 6s. 11d. per cwt. |
| less than 6s. 11d. per cwt. | 6s. 1.7d. per cwt. | |
| Sugar of a polarisation not exceeding 98° produced from material on which the full duties of customs have been paid and sugar of a polarisation not exceeding 99° produced from material on which customs duty at the general preferential rates or the certificated colonial rates, or excise duty has been paid. | Any rate of duty. | A drawback equal to the duty chargeable on sugar of the like polarisation. |
| Nature of Molasses. | Amount of Drawback. | |||||||
|---|---|---|---|---|---|---|---|---|
| Produced from material on which full customs duty has been paid. | Produced from material on which customs duty at the general preferential rates has been paid. | Produced from material on which customs duty at the certificated colonial rates has been paid. | Produced from material on which excise duty has been paid. | |||||
| Containing more than 80 per cent, of sweetening matter the cwt. | 8s. | 9d. | 5s. | 6 ½ d. | 2s | 11 ½ d | 4s. | 7d |
| Containing more than 70 per cent, but not more than 80 per cent, of sweetening matter - the cwt. | 7s. | 8 ½ d | 4s. | 10 ½ d | 2s | 7 d | 4s. | 0 ½ d. |
| Containing more than 60 per cent, but not more than 70 per cent, of sweetening matter - the cwt. | 5s. | 7 ½ d | 3s. | 6 ½ d | 1s | 10 ½ d. | 2s. | 11 ½ d. |
| Containing more than 50 per cent, but not more than 60 per cent, of sweetening matter - the cwt. | 4s. | 2 ½ d | 2s. | 7 ½ d | 1s. | 5 d | 2s. | 2 ½ d |
| Containing not more than 50 per cent, of sweetening matter and weighing not less than fourteen pounds to the gallon the cwt. | 2s. | 9 ½ d | 1s. | 9d | 11 d | 1s. | 5 ½ d | |
In this Part of this Schedule—
(a)the expression " the general preferential rates " means the full rates of duty reduced by the amounts of the general preferential reductions specified in Part I of this Schedule;
(b)the expression " the certificated colonial rates " means the rates of duty specified in Part II of this Schedule.