Finance Act, 1916

Drawback on exported coffee and chicory and mixtures of coffee and chicory.

22. On the exportation or shipment for use as ships’ stores of any roasted coffee or roasted chicory, or any mixture of roasted coffee and roasted chicory, there shall, if it is shown to the satisfaction of the Commissioners of Customs and Excise that the duties on importation or the duties of Excise, as the case may be, imposed under this Act have been duly paid, and subject to such conditions as the Commissioners may prescribe, be allowed drawbacks at the following rates, that is to say:—

£

 s.

d.

Coffee, for every hundred pounds - - -

2

 2

0

Chicory, for every hundred pounds - - -

1

14

4

Mixtures of coffee and chicory, for every hundred pounds - - - - - - - -

1

14

4

Provided that no drawback shall be allowed on any such coffee, chicory, or mixture if any substance other than coffee, chicory, or a substance necessarily or ordinarily used in the manufacturing of chicory is mixed therewith.