ACT No. Il or 1988 A N ACT funht T IQ Qmt nd /ht Im pQ" Du/its ACI. 1976.
Statutory Text (2 Articles)
I assent.
PAUL XUl!RF.1l
Aaing Presiden t
(L- S.,
21st January , 1988
ACT No. Il or 1988
A N ACT funht T IQ Qmt nd /ht Im pQ" Du/its ACI. 1976.
BE IT ENACfE D by the President. by and wit h the advice and
consent of th e Ho use of Represe ntatives, in thi s prese nt Parliament
assembled. and by the Duthority of tbe sa me. as follows :-
t. ( 1) 111is Act may be cited as th e Import Duties
(Amendment) Act. 1988 and sh al l be read and construed as one wi th the
Import Du ties Act. 1976. hereinafter referred to as ~ the principal Act».
(2) TIle amc ndmenb; effected by this Act in paragra ph (a) of
sectio n 2. by ite m (iv) of sub-heading (B) of heading 39.07 of the Fi rst
Schedule, and by ite m (i) (d) ohub-heading (A) of heading83.13 of the
First Schedule shall be deemed to have come in to fo rce on the 25t h day
of November, 1987. and the other amendments shall be dee med to
come into force fo rtbwith.
.,.
The First Sc hedule to the principal Act shall be ame nded as ....... ndm<ftlol
-
follows
(a) Fo r heading number 22.0\ in the First Column and fo r ~ .
the figu res and words in respect thereof in the Second and Third
Columns there shall be substituted respectively the heading sbown
in lhe First Colum n and the relative words shown in the Second and
Third Columns hereunde r
""""'
,~
Third CoIullUl
M22.0 1 Waters . irn:luding spa wate rs and
aerated wa ters; ice and snow
(A ) Spa wat ers .. ...... .. .. .. . ..... . ...... ...... . ..
bUi nOt less than but not less than
3c pe rlitre
( B)
Aerated waters ................. .... ...... .. .
o
(C)
Other .. .. . ................. ........ ........ ... .
(b) For the words and figures in the First . Second and Third
Columns of sub· heading (B) of tariff heading 39.07, there sha ll be
substituted respectively the words and figures shown in First,
Second and Third Columns below
M(8 ) Caps (pitferproof) approved by the
Comptroller of Customs under the provisions of
the Exci se Duty (Crown Corks and Non-alcoholic
Coneen trates)Ordinance , 1961 for
(i) sealing bon lesconlaining not more than
0.5 litre spa wate r .................. .. ......
5milspercap
Smilspe r cap
(ii) seal ing bottles oonlaining more than
0.5 litre but not more than I litTC spa
water .. .. ... .. .. .... .............. ..... . .. . ... .
Icpcrcap
(iii) sealing bottles containing more than I
lilre but not JlIQrl: than 1.5litresspa water
IcS percap
IcSpereap
(iv) .scaling boules con taining moce tban 1.5
litres but not more tban 2 litres spa
water ..................... .... .... ....... ..... .
2e pe r cap
(c) For heading number 83. 13 in the First Column and foc
the figu res and words in respect thereof in tbe Second , Th ird and
Fourth Columns tbere "'all be substitu ted respectively tbe beading
sbown in tbe First Column and the rela tive wocds shown in the
Second , Third and Fou rlh Columns, hereunder
~83 .1J
Stoppers, crown
corks, bonJe caps, capsules,
bung covers, seals and plombs ,
case corner protectors and other
packing accessories, of base
metal
( A)
Crown Corks
(i) approved by tbe
Comptroller o f Customs
under the provisions of the
Excise Duty (Crown Corks
and Non-alcoholic Concen-
trates) Ordinance. 1961, for
.scaling
A
_CoI.m"
F<>unh CoI .... n
(a) bonle$ contain -
ing not more than 0.5 Jit re
spa water .. ............ .... . (i) 47 but nO!
(i)
33 butllOt
less th an
less than
2cpcrlOO
lc4per lOO
(ii )5 milseach
(ii)5milscach
(b) bottles contain-
ing more than 0 .5 litre but
not mo re than I litre spa
wat er .. .... ...... .. .......... (i)
47 but not
(i)
33 but not
less than
lesstban
2c per JOO
lc4 per lOO
(ii) Iceach
(ii) Iceach
(c) bottles contain -
ing more th an I li tre but
not mOTe tha n 1.5 litre$
0) 33 but not
spa wate r .. ...... ........... (i) 47 but not
less than
less th an
2cper 100
lc4pe rlOO
(ii ) l c5 each
(ii) 1c5 each
(d) bollles contain -
ing more than 1.5 litres
hut not more than 2.0
litres spa water .. ....... ... (i) 47 bUlllOt
(i) 33 but nOI
less than
less than
2cper 100
1c4 per 100
(ii) 2ceach
(ii) 2ceach
(e) bollles contai n-
ing ;'on-alcoholi c bever-
ages (othe r than spa
water) as defined in the
EJ:cise
Duty (Crown
Corks and Non-alcohol ic
Concentrates) Ordinance,
1961 ..... ........ ............ .. . (i)
47 but not
(i)
33 but not
]CM than
less than
2cper 100
1c4 per lOO
(ii) lc5e ach
(ii) lcScach
A
~'owth CoN ....
(i)
(i)
(ii) other .... .. . . .
47 but not
33 but not
NOle lo T.N.
less than
less than
83.B A(ii) .
2c per 100
lc4 per 100
Crown Corks
eJlcm pted [rom
(ii) 1cS each
(ii) IcSeach
pa ying excise
duly under th e
provisions of the
Excise Du ly
(Crown Corks
and Non-
alcoholic
Coocc ntrales)
Ordinance, 1961.
may De e:tempted
(rom th e addi·
tio nal dUly of
IcS each
subject to
th e provision s o f
th at Ordinance .
(D) Capsules
(pilfe r-
proof screw caps) approved by
the Comptroller of Customs
under the provisions of the
Excise Duty (Crown Corks
and Non-alcoholic Concen-
trates) O rdinance. ]961 for
sealing bottles of non -alcoho-
lic ooncen lrate5 . as defined in
IhalOrdinance .................. 2c5 percapsule
2c5 per capsule
(C) Other ................
0",
Passed by the House of Representatives 31 Sitl ing No. 600hhe 18th January. 1968.
JIM ..... V F A RIlUO IA
S","",
P . M USCAT TERRIIl ILE
Am"g Chrlt. 10 tM H~ of Rtp~"'IIIi'·u.