| 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.