18 tal-1990
Statutory Text (4 Articles)
L.N. 18 of 1990
IM PORT DUT IES ACT. 1\l8?
(ACT NO. XXX\' OF 1989)
Import Duties (Unn. 'bad. on Marine Lu brkatinll Oils) Order. 1990
IN e ~e rcisc of the powers conferred by section 22 of the Import
Du ties Act . 1989. the Ministe r of Fi nance has made the following
ordc r:-
I. This order may be n ted as the Im port Duties ( Drawback on
Exported Marine Lubricating Oils) Order. 1990.
Base mineral/petrole um lubrie31ing oils. regardless of densi ty.
1.
2. Prepared lubricating addilives ro r heavy mineral oi ls.
I """bblilII ",id· DipoJti ... ", .. ' ~ I n~ K ... ;I i> 1'IW"''''tI b"", ikp."'mml allnl""""';"" _ K"'dlj>
M "bul~ n.I" omperijO .. I·G .... ," _ p,;"I<J", <10, Go"m ..... "' p,;",u., P ....
Subjec t to the provisions of the Import Duties Act , 1989 and of
articles 3 and 4 of thi s orde r. a drawback of the import duties charged on
~~''''' lubnn'U"1 the mate rials mentioned in the Sc hedule hereto shall be allowed on the
ellXlrIatio n or shipment as stoces or on warehousing in a bonded store
pendi ng e lpona tion or shipmcnt as stores. as the ease may be. of marine
lubricating oi ls ble nded in these Islands from such matcrials.
J. (I ) The Comptroller of Custo ms may require the blender to
keep such records as he may consider n~ry to show the quanti ties of
male rials impon edor withdrawn from bond and used in lhepreparation
oc blending o f marine lubricaling oil$ which are exported. warehoused
in bond or shipped as Slores and on which drawback is d~ imed.
(2) Such records shall be ke pt available for inspection by an
officer of Customs al Ihe premiSC$ of Ihe blender.
(I) Marine lu bricating oils about to be elpor\edorshippect as
;& .
slorcsor warehoused in a bonded store shall be inspected and g~uged by
officers of Customs on the premises of the blende r or 81 sueh ol he r place
as ma ~ be delc rm ined by the Comptroller of Customs at the blender's
expensc and after such inspeclion and gaugi ng. the ronta ilK'rs o f lhe oil
shall be scal ed in the prescnee of such officers.
(2) Fo r Ihe purpose of inspection and gauging required in
accordance wilh the provisions of par~graph (I) of this articl e. Ihe
blender shall give the Co mptroll er of CuslOms not less than Ihree days'
nOlice in writing of the date on which he inte nds 10 c xpon the marine
lubricating oil and such nOlice sha ll conlai n particulars of tnc pill«' at
which . and the hours during which the inspection and gauging may be
carried out .
(I) li-tjut lubrifikanti ghall·bastimcnti li jkunu se jigu espor- """lroIl
lati jew imbarka ti bha la provvist i jew imqeghda fid-depotl ghandhom 11<1· 1)0. . . ..
iku nu spczzjonali u mkcjlin minn uffi~jali tad-Dwana fil-posl la' min
iha llal it-i:jul jcw f da k il-post I-ichor li jigi stabbilit mill -Kontrullur lad-·
Dwana ghas-spejjet ta' min ihallat ii-tjut u wara li jigu hckk spezzjonati
u mkejli n. iJ-kon teniluri tai-:i:cjt ghandhom jigu pp~kkja l i u ssigilla ti
quddicm dawk I- uffiqa li.
(2) Gl'l all-finijict la ' l-ispezzjQn u ti kjil mehticga sko nd id-
dispoiiujonijicl tal·paragrafu (I) ta' dilll I-artiklu. min ihallal it-tjul
ghandu jaghti lill -Kontrullur t~d-Dwana avvii bil·miklub la' mhux inq as
minn Ilelt ijiem dwar id-dala Ii fiha jkun bi hsic~u jcsporta t-:t.c:jt
lubrifikanti ghall.bastimcnti U dak 1_,lvv;t ghandu Jkun fih dawk 11-
partikolaritaj;e t tal -post fej n. u I-hin li malUlu jista' js;r dHk I-ispcujon U
tikjiL