AN ACT fUrlhl!T 10 Qml!nd Ihl! E~ciJt DUly (Cro wn CQrks and Non-alcoholic COlleen/TaUS) Ordirwru, /961 .

"" vI. X U E. ... 1;;8

Act ing Presidem

2 1s1 January, 1988

AC T No. III (If 198t1

AN ACT fUrlhl!T 10 Qml!nd Ihl! E~ciJt DUly (Cro wn CQrks and

Non-alcoholic COlleen/TaUS) Ordirwru, /961 .

BE IT ENAcrED by the President, by and wilh the advice and

conse nt of the House of Representatives in this present Parliament as-

sembled . and by the authority of the same. as fol1ows:-

I. ( I) This Act may be cited as the Excise Duty (Crown Corks

and Non-alcoholic Concentrates) (Amendme nt) Act, 19R8. and shall be

read and construed Mone with the E~cise Duty (Crown Corks and Non-

alooholicConccnlrates) Ordinance 1961 . hereinafter referred lOllS "the

pri nci~l law " .

(2) The amendments effected by section 2 orlhis ActIO sub-

section (3) o f SCC1 ion 3 of the principal law by the insertion of a new

paragraph (iv) shall be deemed to hove come into force on the 25th day

of Novembe r, 1987, and the other amendments shall be deemed to

come into force forthwith .

For subsection 0) of section 3 of the principal law the re shall

be subslilllted the followi ng

"(3) Notwithstanding the provisions of subsection (I) of this

section the re shall be charged and levied by the Comptroller on ae-

count of the Govemmen l. excise duty althe roles shown he reun·

de r in respcc1 of crOVlTl corks and plastic pilferproof caps manufac-

lured in Malt"! and approved under this Ordinance for sealing bot-

tin containing spa water

(i) in respect of crow n corks or plastic

pilferproof caps approved for the seal ing

of boll les of a ca paci ly not c~cecding half a

5mi[scach

lilre .............................................. .... .. .

(ii) in respt'c\ o f crown corks or plastic

pilfc rproof caps approved for the scaling of

bou[es of a capacity ucccding ha lf a litre but

lccnteach;

not cxcccdir.g one litre .. , .. ....... .. .............. .

(iiil

in respect of crown corks or pla.;lic

pilfc rproof caps approved for the sca ling of

boules of a ca pacity exceeding one litre but

not exceeding onc and a lw lf litres

I cent 5 mils

each

"Od

(iv) in re~pcCl of crown corks or plastic

pilfcrproof caps approved for the se aling of

boules of a capacity exceeding onc and a half

litres but not exceeding IWO litres .............. . 2«nl5

each ....

. .

J . Subsection (I) of sectio n 8 of the principal law shall be ~-

amended.liS follows

(a) in paragraph (a) thereof for the words "one an d 3 half

liues" there sball be substituted the words "two litres";

(b) in sub.paragraph (i) of paragraph (c) the reo f for the

words "the excise duty leviable" there shall be substituted the

words "the c)<eise dUly leviable, at the appropriate rate:';

(c) in sub-paragraph (i i) of paragraph (c) thereof for tbe

wORb "impon duty leviable" the re shall be substituted the words

"import duty leviable, at the appropriate rale,"

(d) for sub.paragraph (iii) of paragraph (c) thereof there

shall be substi tuted the following

"(iii) which is of such type, colour and design as is ap-

proved by the Comptrolle r and which besides the registered

trade-mark, or the name and address of the producer of the

non ·alcohol ic beverage, o r both such registered trade mark

and name and address, shall have printed or embossed

thereon such words or figures as tbe Com ptroller ma y re-

quire , and be approved for the purpose by the Com ptrolle r;

0'''; and

(c) in sub-paragraph (i;) of paragraph (d ) the reof for the

words "the e ~cise dut), leviable" there shall be substituted Ih<

words "the excise du ty leviable. Ht the appropria te ratc ," and fo r

Ihe words "the impon dUI)' leviable" there shall be subst ituted the

words "the im port duty levi able, al tile appropriate rale,".

P:~~sed bv t he House of Rcprc-.erm,ti>'es at Silling Nu, fII ) of I he l!'It h Janu ary. )',Ill.)(,

J,MMY F"Kl< um/\

SIIrI,kn

p, M USCAT T £ R RIBILE

Aai,,!; Clerk'" the I/QU"£ of Repreu"'ulil'r.<.