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Section 2.

SCHEDULE

1. CUSTOMS DUTIES UNDER SECTION 2 OF THE FINANCE ACT, 1901.

Article.Reduced Rate.Present Rate.
£s.d.£s.d.
Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degreesthe cwt.0110042
Sugar of a polarisation not exceeding seventy-six degreesthe cwt.0010020
Sugar of a polarisation—
Exceeding 76 and not exceeding 77the cwt.0010.9020.8
Exceeding 77 and not exceeding 78the cwt.0011.2021.6
Exceeding 78 and not exceeding 79the cwt.0011.6022.4
Exceeding 79 and not exceeding 80the cwt.0011.9023.2
Exceeding 80 and not exceeding 81the cwt.010.3024
Exceeding 81 and not exceeding 82the cwt.010.6024.8
Exceeding 82 and not exceeding 83the cwt.011025.6
Exceeding 83 and not exceeding 84the cwt.011.4026.5
Exceeding 84 and not exceeding 85the cwt.011.8027.4
Exceeding 85 and not exceeding 86the cwt.012.2028.3
Exceeding 86 and not exceeding 87the cwt.012.6029.2
Exceeding 87 and not exceeding 88the cwt.0130210.2
Exceeding 88 and not exceeding 89the cwt.013.40211.2
Exceeding 89 and not exceeding 90the cwt.014030.4
Exceeding 90 and not exceeding 91the cwt.014.5031.6
Exceeding 91 and not exceeding 92the cwt.015032.8
Exceeding 92 and not exceeding 93the cwt.015.6034
Exceeding 93 and not exceeding 94the cwt.016.1035.2
Exceeding 94 and not exceeding 95the cwt.016.6036.4
Exceeding 95 and not exceeding 96the cwt.017.1037.6
Exceeding 96 and not exceeding 97the cwt.017.7038.8
Exceeding 97 and not exceeding 98the cwt.018.20310
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits), and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by this section—
If containing 70 per cent, or more of sweetening matterthe cwt.012029
If containing less than 70 per cent, and more than 50 per cent, of sweetening matterthe cwt.0010020
If containing not more that 50 per cent, of sweetening matterthe cwt.005010
The amount of sweetening matter to be taken to be the total amount of cane, invert, and other sugar contained in the article as deter-mined by analysis in manner directed by the Commissioners of Customs.
Glucose :
Solidthe cwt.012029
Liquidthe cwt.0010020
Saccharin (including substances of a like nature or use)the oz.007013

2. EXCISE DUTIES UNDER SECTION 5 OF THE FINANCE ACT, 1901.

Article.Seduced RatePresent Rate.
£s.d.£s.d.
Glucose made in Great Britain or Ireland,—
solidthe cwt.012029
Liquidthe cwt.0010020
and so in proportion for any less quantity.
Saccharin (including substances of a like nature or use) made in Great Britain or Ireland - the oz. and so in proportion for any less quantity.007013

3. DRAWBACKS UNDER SECOND AND THIRD SCHEDULES OF THE FINANCE ACT, 1901.

£s.d.£s.d.
Drawback to be allowed to a refiner on molasses "produced in Great Britain or Ireland, and 1 delivered by him to a licensed distiller for use f in the manufacture of spirits } }the cwt.005010
Other drawbacks-According to the amount of duty paid at the reduced rate.According to the amount of duty paid at the present rate.

4. ALLOWANCE UNDER SECTION 1 (2) OF THE REVENUE ACT, 1903.

£s.d.£s.d.
Allowance to a refiner on molassesthe cwt.005010