III tal-1992

I a~nl.

(L.S.)

CENSU TAOONE

Presiden t

12th May . 1992

Ac r No. III or 1'.192

ttN ACT to Ilmetld tM £Xciu DUlY {Cm" '" Corks (Md Non-Alcoholic

Concrfllrrlltj) O,dinontr Cop. 166,

BE IT ENACfED by Ihe Preside n!. by and with Ihe advice and

consent of the House of RepresoenIBI;\,c5, in Ihis present Parliament

~ mbled. and by the authority of the sa me. as follows:-

\. (I) This Act may be cited as Ihe E xcise Duty (Crown Co.-\r.s

and Non-Alcoholic Concentrates) (Amendment) Act. 1992. and ~hall

be read and const rued a$ one .... ith the EJ:cisc: DUly (Crown Corks and

Non-Alcoholic CO""" 'I1 /alcs) Ordinance. herein after referred to as

"the principalluw

M

•

Thi$ Act shall be deemed 10 have come into forcc on Ihe

(2)

2nd Dc«mocl . 1991.

Section 2 of Ihe principal!aw shall be amended as follows

<al in Ihe definition of Msale M immediately after the words

Mcrown corks, M there shall be: inscned lhe word$ Mtampcr_proof

plastic or metal closures. M; aMI

(b)

in the definition of "factory" immediately afte r the words

Mcrown ooru M wherevcr they occur. there shall be inserted the

words M. tamper-proof plastic or metal closures".

Section 3 of the principall~w shall be amended as follows

J.

(a) for subs«tion (I ) thereof there shall be substituted the

following

M(l ) There $hall be chargcd and levied hy the

Comptroller on account of the Govern ment, in res~ct of

crown corh or tamper-proof plastic or metal closures

manufactured in Malta. and approved un<kr this O rdinance.

the ",,,cise duty at the rItes ,hown hereu nder

(a)

in respect of crown corks

approved for the scaling

of glass bottles of a capa-

city not exceeding thiny-

six a:ntilitres ..............

lc5m each;

in respe~t of crown oorks

(b)

Or tamper_proof plasl ie or

metal closures approved

for the scali ng of glass

bollles with a capacity

exa:eding Ihirty-six cen ti-

lilTC'$ but nOI cxa:eding

11ilre .......................

3c5meach;

(c)

inrespectofcrownC()l'ks

or tamJ)C'r-proof plMlic or

metal closures furnished

by the manufacturer there-

of under authori ty of

ce rt ificates i",ued and

~gned by the Complroller

to produccf$. blendef$ or

bottlcf$of alcoholic beve-

rages for the scali ng of

bottles contai ning alco-

holic beverages and 10

prodUCC f$ and bou lef$ of

beverages excluded from

the expression Moon· alco·

hoIic beve rages" in ~ion

2 oUhis Ordinance. fOTlhc

sealing of bottles oontain-

ing such beverages .. ..... N IL

Provided IlIal IlIe Com ptroller shall be entilled IQ refuse

the issue of any ce rtificate. referred 10 in pa ragraph (e) lIereof.

10 any person who lIas been convicted of an offence against tile

provisions of th is O rdinance Or of any regulations made

tllereunder or to any J)C'I'JOTI ... ·00 does not satisfy tile

Complroller as to his oomJ)C'lcn<.:e for IlIe due fulfil ment of his

obligations under this Ordinancc or any regulations made

there under . M;

(b) for tile words Mcrown corks" .... lIercvcr tlley occu r in

subsection (2) the re $hall be substi tuted the .... ords Mcrown oorksor

tamper-proof plastic or metal closu rC5~: and

(0;) in il,lb!;ect;on (3) ~hc rrof after the words ~crown corks"

wherever !My occur. there shall be inscned the words M. or tamper-

proof pli,slic or metal closures.

M.

In KClions 4 and 5 of the principal la ... , immcdiau~ly aflc. the

words - crown corb- wherever Ihey occur. tllere shall be inserted the

words -. or tamper-proof plastic Of metal closures,",

For section 6 of tile principal law there shall be substituted tile

(1) The Comptroller may refund 10 a

: : ; : . . manufacturer of CTown corls or tamper-proof plastic or metal

......... "",ko. clO!iu res or plastic pilferproof caps. the amount of any excise

""p;<,.prod duty levied under section 3 in respect of crown corks. tamper·

proof plasti<': or metal closures Or plastic pilferproof caps

which the Com ptroller is satisfied are defective in

man ufacture. Such refu nd shall nOI exceed

(a) in respect of crown corks, t","() and one half per

te ntum of his aggregate production during anyone

month: and

(b) in tup«! of tamper-proof plastic Or metal

closures or plastic pilferproof caps. such perccnlage of

his aggregate prodUCIion in any onc month as the

Minister responsible for custOlnS may be regulalion in

each ca§( prescribe .

"The Complrolk r may rdund 10 a producer

(2)

of nC)n-alcoholic beveTllges-

(a) the amount of e~ci§( duty levied under SCCtion

J in re5p«! of anyquanlity of crown corks not exceeding

one half per centum of his aggregate bollled production

durin, anyone month.

(b) the amount of exci~ duty levied under section

J. or lhe impon duty levied under the Impon DutiesAct.

1989. as the case: may be, in respect of any quant ity of

tamper-proof plaslic or metal closures, Or plaslic

pilferproof caps not exceeding IWO per centum of his

aggregate bouled prodUClion during anyone month.

which the Comptroller is sa ti sfied arc unavoidably wasted

during the process of bott ling Ihe non-alcohol ic beverages.

(3) Any defective or wasted crown corks, tamper-

proof plastic or metal clQliuTC$ or plastic pillerproof caps in

respect of whleh a refund of excise: or impon dUly has been

au thorised under subsection (I) or (2 ) of this section shall be

destroyed by and at the expense: of the manufacturer Or

producer. as the case may be. in the presence of an office r of

Cusloms in a place appTO\'ed by the Comproller and under

such condit ions as tile Comptroller may impose.

M

.

6. In !lections 7 and 8 of thc principal law. immediate ly 3ftcr the

words ~crown coriuM whe rever they occu r. there shall be inserted the

words M. or ta mper·proof plastic or met al closures:'.

Suilse<:t;on (I) of section 9 of the pri ncipal law shall be

amended as follows;

(i) for paragraph (al thereof there shall be sub!.tituted the

following;

M{a) (i) do not ex~ed two li tres w""n ron ta;ning spa

water; and

(ii) arc made of glus and have a capacity of onc

li tre or do not exceed thirty·silI. ccntilitrCi in capaci ty when

thei r capaci ty is not one litre. when con tai ning any non·

alcoholic beve rage not being spa water; and M

(ii) for the words '"are sealed wi th an unused crown cork - ~

in paragraph (c) thereof. there shall be substituted the followi ng

words "are scaled with an un used crown cork or. in the case of non·

alcoholic beverages dispensed in glass bol1les with a ca pacity of onc

li tre. arc sealed with an un used tamper-proof plastic or m~ tal

closure or an unused crown cork. being a crown cork or a tam per·

proof plastK: or meta l closure _M; and for the words Mlmport

.

Duties Act". the re shall be substituted the words ~ [ mport Duties

Act, 1989~ and the words "Cap. 26Y in the margin shall bedeleted

,

(iii ) In paragraph (d) thereof immediately after the words

pilferproof c.apsM wherever they occur there shaU be

~ plaSlic

inxrted the words Mortamper_proof plastic or metalclOliures M; and

for the words ~ I mport Duties Act , 1976 M there shall be substituted

the words ~Impon Du ties Act. 1989

M

_

In sectioos 17, 19. 21 ami 21 of the principal law. for the words

"or plastic pilferproof caps" wherever they occu r. there shall be

subsliMed the words M. tamper-proof plastic or me tal closuresor plastic

pilferproof caps",

Immed iatcly after the wo rds ~crown corksM in xction 25 of the

principal law wh erever they occur there shall be added the words ~or

tamper-proof plastic or metal closures".

In section 31 of Ihe princip~llaw. for the words "or plastic .......... ""'n"o

pilferproof caps" wherever they occu r. there $ha!l be substituted the ..

words". tamper-proof plastic or metal closures or plastic pilfe rproof pri"';poI I.w.

capsM

Immediately after the words McapsuleS" in paragraphs (b) and

(d) of section 37 of the principal law • there shall be inserted in each case

Ihe words M. lamper-proof pI;tStieor metal dosures-.

A .00

,-"

In Ihe Flnl Schedule lothe prioopallawforlhc words - crown

10,110

corks" wherever Ih<:y occur, Ihere shall be wbstituled Ihe words -crown

F"""Sd.:d.1o

cork s or lamper-proof plastic or metal closures" .

~

---

.,.

A _ _ ,.' '''

n . In Ihe xOOI1d Schedule' 10 Ihe principal law. immedialdy

afler the words -capsules" wherc~cr they occur. there shall be added Ihe

words" . tamper-proof pl aMic or metal closure~" _

priooripol .....

Passed by tile House of Representa tives al Si tting No . 11 of Ihe 11th May, 1992.

LAWRENCE GONZI

S~/m

RICHAIlD J . CAUCIII

Clerk 10 'he HOt4M of Rep~"fIllillu.

IWUblllik. , _DiponiIMn,,.· ~ 1.Ior......;oni - K ... ;I;' Pl.bi11"'d~. "" fHp,,,'_~ ' 0' 1.,,,,,,,_ ,,,,rill<

loIi ...... l\.l>I ......... taI-G ..... _ f'Iiton .... 0-..._ , . - , ""'"

Fit-Tieni Shda li tinsab mal ·ligi prinCipali. minnufih warn 1_ E ... II4o ... ·

kcl ma Hkapsuli H kull rej n linub. ghandhom jiidicdu I·kliem ... tampu· TicoiSko<la

.. 1 · ~1i

proof closures plil5titi jcw m...taIlKi H.

priotiPII~ .

Mghoddi mill-Kamra lad-IXpu,a,i fis·Scdu,a Nru . 11 tal · " 'a' Mejju. 1992.

u..WRENCE GONZl

S~Qkc,

RIC HARD J. CAUCHJ

Skri"an /lJ/· Kumru /lJd-lNpu/lJ/i.