Customs Tariff (No. 2) 1966 (Cth)

Customs Tariff (No. 2)

No. 27 of 1966

An Act relating to Duties of Customs.

[Assented to 24 May, 1966]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Tariff (No. 2) 1966.

(2.) The Customs Tariff 1966 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Tariffs 1966.

Commencement.

2.—(1.) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2.) Sections 3, 4, 8, 9 and 10 of this Act shall come into operation on a date to be fixed by Proclamation.

(3.) Sections 5, 6 and 11 of this Act shall be deemed to have come into operation on the fourteenth day of February, One thousand nine hundred and sixty-six.

(4.) Section 12 of this Act shall be deemed to have come into operation on the twenty-first day of February, One thousand nine hundred and sixty-six.

(5.) Section 13 of this Act shall be deemed to have come into operation on the seventeenth day of March, One thousand nine hundred and sixty-six.

Parts.

3. Section 3 of the Principal Act is amended by omitting the words and figures—

“Part IV.—Miscellaneous (Section 30).”

and inserting in their stead the words and figures—

“Part IV.—Miscellaneous (Sections 29A-30).”.

“Free” rates, &c.

4. Section 9 of the Principal Act is amended by omitting sub-section (2.) and inserting in its stead the following subsection:—

“(2.) Any words, or words and figures, set out in column 3 or column 4 in the First Schedule, in column 3 or column 4 in Part I. of the Second Schedule or in a direction under sub-section (1.) of section 24 of this Act, being words, or words and figures, that enable the duty to be ascertained in respect of goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.”.

Preferential rates of duty.

5. Section 17 of the Principal Act is amended—

(a)by inserting in sub-section (4.), after the word “shall”, the words “,subject to the next succeeding sub-section and to the next succeeding section,”; and
(b)by adding at the end thereof the following sub-section:—
“(5.)Where the duty ascertained in accordance with the last preceding sub-section in respect of goods that are the produce or manufacture of New Zealand is greater than the duty ascertained in respect of the goods otherwise than by reference to that sub-section and sub-section (3.) of this section, those sub-sections do not apply in respect of the goods.”.

6. After section 17 of the Principal Act the following section is inserted:—

Reducing rates in respect of goods the produce or manufacture of New Zealand.

“17a.—(1.) If, in column 4 in the First Schedule, the letters ‘NZ’ are specified in relation to a rate of duty and those letters are followed by the letter ‘(A)’—

(a)that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-eight, and

before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-two, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-four, be deemed to be substituted for that first-mentioned rate of duty the word ‘Free’.

“(2.) If, in column 4 in the First Schedule, the letters ‘NZ’ are specified in relation to a rate of duty and those letters are followed by the letter ‘(B)’ there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-eight, be deemed to be substituted for that rate the word ‘Free’.

“(3.) If, in column 4 in the First Schedule, the letters ‘NZ’ are specified in relation to a rate of duty and those letters are followed by the letter ‘(C)’—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-seven, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-fifth;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-nine, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by two-fifths;

(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-one, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-fifths;
(d) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by four-fifths; and
(e) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-five, be deemed to be substituted for that first-mentioned rate of duty the word ‘Free’.

“(4.) If, in column 4 in the First Schedule, the letters ‘NZ’ are specified in relation to a rate of duty and a period of time is also specified in relation to that rate, that rate applies only in respect of goods entered for home consumption during that period.”.

Deferred rates.

7. Section 18 of the Principal Act is amended—

(a) by inserting before sub-section (1.) the following subsection:—
“(1a.) If a rate of duty set out in column 3 or column 4 in the First Schedule is referred to in that column as a deferred rate and a date is specified in relation to that rate, that rate shall, for the purposes of this section, be deemed to be a deferred rate of duty.”; and
(b) by omitting sub-section (6.) and inserting in its stead the following sub-section:—
“(6.) In this section, ‘date of deferment’, in relation to a deferred rate of duty, means the date specified in the First Schedule in relation to the deferred rate or, if the deferred rate has been further deferred by the Minister, the date to which it has been so deferred.”.

8. Sections 24 and 25 of the Principal Act are repealed and the following sections inserted in their stead:—

Parts for other goods.

“24.—(1.) The Minister may direct that such rate of duty as is specified in the direction applies, for the purposes of the next succeeding sub-section, in relation to—

(a) such goods as are specified in the direction; or
(b) such class of goods as is specified in the direction.

“(2.) Where—

(a) goods are parts for other goods;
(b) the first-mentioned goods are specified in a direction given under the last preceding sub-section or are included in a class of goods so specified;

(c) the tariff classification in the First Schedule that applies to the first-mentioned goods is the tariff classification that would apply to the goods if they were goods of the kind for which they are parts;
(d) the duty ascertained in respect of the first-mentioned goods by reference to the rate of duty specified in the direction is less than the duty that, but for this subsection, would apply in respect of the goods; and
(e) the last-mentioned duty is ascertained by reference to a rate that is, in whole or in part, expressed otherwise than by reference to the value of goods,

the duty in respect of the first-mentioned goods is the duty ascertained by reference to the rate specified in the direction.

“(3.) The Minister may direct that the next succeeding subsection applies—

(a) in relation to such goods as are specified in the direction, being goods that are parts for other goods so specified; or
(b) in relation to—
(i) all goods that are parts for goods included in such class of goods as is specified in the direction; or
(ii) goods of such kind as is specified in the direction that are parts for goods included in such class of goods as is so specified.

“(4.) Where—

(a) this sub-section applies in relation to goods by virtue of a direction given under the last preceding sub-section; and
(b) if the goods were goods of the kind for which they are parts, the amount of duty in respect of them would be less than the duty that would otherwise be applicable to them or no duty would be applicable to them,

the duty in respect of the first-mentioned goods is the lesser amount of duty or no duty is payable in respect of them, as the case may be.

“(5.) For the purposes of this section, goods for use as parts for other goods shall be deemed to be parts for those goods.

“(6.) A direction under sub-section (1.) of this section by virtue of paragraph (b)of that sub-section, or under sub-section (3.) of this section by virtue of paragraph (b)of that last-mentioned sub-section, shall be given by instrument published in the Gazette.

“(7.) A direction referred to in the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the publication in the Gazette of the instrument containing the direction) as is specified in the instrument.

“(8.) The Minister may, by instrument published in the Gazette, revoke a direction referred to in sub-section (6.) of this section.

“(9.) A revocation under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the publication in the Gazette of the instrument containing the revocation) as is specified in the instrument.

Goods consisting of separate articles.

“25.—(1.) Where goods, or goods included in a class of goods, consist of separate articles, whether or not the articles are specifically referred to in the First Schedule, the Minister may direct—

(a) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each of the separate articles comprising the goods were an article of the same kind as such one of the separate articles as the Minister specifies in the direction as being the article that, in his opinion, gives to the goods, or to goods included in that class of goods, their essential character; or
(b) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each of the separate articles comprising the goods had been imported separately.

“(2.) Where the Minister gives a direction under the last preceding sub-section by virtue of paragraph (b) of that subsection, he may direct that a separate article of one kind comprised in goods shall be treated as if it were an article of another kind comprised in the goods.

“(3.) A direction under sub-section (1.) of this section in respect of a class of goods shall be given by instrument published in the Gazette.

“(4.) A direction referred to in the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which, except in the case of a direction that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the direction) as is specified in the instrument.

“(5.) The Minister may, by instrument published in the Gazette, revoke a direction referred to in sub-section (3.) of this section.

“(6.) A revocation under the last preceding sub-section has effect from and including such date (which, except in the case of a revocation that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the revocation) as is specified in the instrument.”.

9. Before section 30 of the Principal Act the following section is inserted in Part IV.:—

Concentrates, &c.

“29a.—(1.) The Minister may direct that, for the purposes of this Act—

(a) such goods, being goods consisting of a concentrate, as are specified in the direction; or
(b) goods included in such class of concentrates as is specified in the direction,

shall be treated as if they were such quantity of the goods of which they are a concentrate as is equal to the quantity of those goods into which they could be converted.

“(2.) The Minister may, in a direction under the last preceding sub-section, declare that, for the purposes of the direction, the quantity of goods into which goods consisting of a concentrate can be converted—

(a) shall be determined in a specified manner; or
(b) shall be determined by the Collector having regard to the degree of concentration of the concentrate.

“(3.) A direction under sub-section (1.) of this section in respect of a class of concentrates shall be given by order published in the Gazette.

“(4.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

“(5.) The Minister may, by order published in the Gazette, revoke an order under sub-section (3.) of this section.

“(6.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

“(7.) In this section, ‘concentrate’ includes an essence or condensate, or any similar goods.”.

Orders.

10. Section 30 of the Principal Act is amended by omitting sub-section (1.) and inserting in its stead the following subsection:—

“(1.) In this section, ‘order’ means an order under section 10, 11, 20, 29 or 29a of this Act.”.

Amendments of Tariff Schedules with effect from 14 February 1966.

11.—(1.) Part II. of the First Schedule to the Principal Act is amended as set out in the First Schedule to this Act.

(2.) Part I. of the Second Schedule to the Principal Act is amended by omitting the words “in this Schedule”(wherever occurring) and inserting in their stead the words “in this Part of this Schedule”.

(3.) Part II. of the Second Schedule to the Principal Act is amended as set out in the Second Schedule to this Act.

(4.) Part III. of the Second Schedule to the Principal Act is amended as set out in the Third Schedule to this Act.

(5.) Part IV. of the Second Schedule to the Principal Act is amended as set out in the Fourth Schedule to this Act.

(6.) Part V. of the Second Schedule to the Principal Act is amended as set out in the Fifth Schedule to this Act.

(7.) Part I. of the Third Schedule to the Principal Act is amended as set out in the Sixth Schedule to this Act.

(8.) Part II. of the Third Schedule to the Principal Act is amended as set out in the Seventh Schedule to this Act.

(9.) Part III. of the Third Schedule to the Principal Act is amended as set out in the Eighth Schedule to this Act.

(10.) Part IV. of the Third Schedule to the Principal Act is amended as set out in the Ninth Schedule to this Act.

Amendments of First Schedule with effect from 21 February 1966.

12. Part II. of the First Schedule to the Principal Act, as amended by the last preceding section, is further amended as set out in the Tenth Schedule to this Act.

Amendments of Tariff Schedules with effect from 17 March 1966.

13.—(1.) Part II. of the First Schedule to the Principal Act, as amended by the last two preceding sections, is further amended as set out in the Eleventh Schedule to this Act.

(2.) Part V. of the Second Schedule to the Principal Act, as amended by the last two preceding sections, is further amended as set out in the Twelfth Schedule to this Act.

(3.) Part II. of the Third Schedule to the Principal Act, as amended by the last two preceding sections, is further amended as set out in the Thirteenth Schedule to this Act.

THE SCHEDULES

FIRST SCHEDULE Section 11 (1.).

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE TO THE PRINCIPAL ACT

1. Omit item 02.01, insert the following item:—
“02.01	* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen:
02.01.1	- Meat of lambs...............................................	$0.025 per lb.	$0.025 per lb. NZ (B):5%, or, if lower, $0.012 per lb.
02.01.2	- Meat of swine, as prescribed by by-law...........	$0.025 per lb.	$0.025 per lb. NZ: Free
02.01.9	- Other............................................................	$0.025 per lb.	$0.025 per lb. NZ: 10%, or, if lower, $0.025 per lb.”.
2. Omit sub-item 02.06.1, insert the following sub-items:—
“02.06.1	- Bacons and hams, partly or wholly cured........	$0.033 per lb.	$0.019 per lb. NZ: Free
02.06.2	- Smoked lamb; mutton birds; smoked pig meat not falling within sub-item 02.06.1	$0.021 per lb.	$0.021 per lb. NZ: Free”.
3. Omit paragraph 03.03.21, insert the following paragraph:—
“03.03.21	- - Shrimps and prawns....................................	$0.10 per lb.	$0.10 per lb. NZ: Free”.
4. Omit paragraph 03.03.92, insert the following paragraph:—
“03.03.92	- - Shrimps, prawns, shrimp meat and prawn meat, fresh, chilled or frozen	$0.10 per lb.	$0.10 per lb. NZ: Free”.
5. Omit item 04.04, insert the following item:—
“04.04	* Cheese and curd:
04.04.1	- Cheese having the eye formation characteristic of the Swiss or Emmenthaler type; cheese of the Gruyère or Emmenthaler processed type in packs not exceeding 10 ounces in weight	$0.05 per lb.	$0.05 per lb. NZ (A): $0.04 per lb.
04.04.2	- Blue-veined cheese........................................	$0.058 per lb.	$0.05 per lb. NZ: Free
04.04.3	- Cheddar cheeses
04.04.31	- - As prescribed by by-law..............................	$0.058 per lb.	$0.05 per lb. NZ (A): $0.04 per lb.

First Schedule—continued

5.—continued
04.04.39	- - Other.........................................................	$0.058 per lb.	$0.05 per lb.
04.04.4	- Cheese not falling within sub-item 04.04.1, 04.04.2 or 04.04.3	$0.058 per lb.	$0.05 per lb. NZ (A): $0.04 per lb.
04.04.5	- Curd............................................................	$0.058 per lb.	$0.05 per lb.”.
6. Omit sub-item 04.05.1, insert the following sub-item:—
“04.05.1	- In shell:
04.05.11	- - Settings of eggs..........................................	$0.05 per doz.	$0.025 per doz. NZ: Free
04.05.19	- - Other.........................................................	$0.05 per doz.	$0.025 per doz.”.
7. Omit sub-item 05.02.9, insert the following sub-item:—
“05.02.9	- Other...........................................................	35%	171% NZ (A): 14%”.
8. Omit sub-item 05.03.9, insert the following sub-item:—
“05.03.9	- Other...........................................................	35%	17½% NZ (A): 14%”.
9. Omit sub-items 05.07.1 and 05.07.9, insert the following sub-items:—
“05.07.1	- Feathers, undressed, and down:
05.07.11	- - Feathers, undressed, as prescribed by by-law	Free	Free
05.07.19	- - Other.........................................................	12½%	12½% NZ (A): 10%
05.07.9	- Other...........................................................	27½%	15% NZ (A): 12%”.
10.Omit sub-item 07.02.1, insert the following sub-item:—
“07.02.1	- Beans and peas.............................................

$0.125 per lb., less 66⅔% of the FOB price	$0.125 per lb., less 66⅔% of the FOB price NZ (C): $0.125 per lb., less 66⅔% of the FOB price”.
11. Omit item 07.03, insert the following item:—
“07.03	* Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption:
07.03.1	- Olives and capers in packs exceeding 1 gallon	$0.15 per gal.	$0.112 per gal. NZ(B): $0.056 per gal.

First Schedule—continued

11.—continued
07.03.2	- Gherkins.......................................................	$0.325 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ (A):24%. or, if lower, $0.18 per gal.
07.03.9	- Other............................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ (A): 24%, or, if lower, $0.18 per gal.”.
12. After sub-item 07.04.1 insert the following sub-item:—
“07.04.2	- Herbs:
07.04.21	- - Put up for household use..............................	30%	12½%
07.04.29	- - Other..........................................................	Free	Free”.
13. Omit sub-item 07.04.9, insert the following sub-item:—
“07.04.9	- Other............................................................	$0.25 per lb.	$0.15 per lb. NZ (A): $0.12 per lb. PNG: Free”.
14. Omit item 07.05, insert the following item:—
“07.05	* Dried leguminous vegetables, shelled, whether or not skinned or split:
07.05.1	- Beans of the species Phaseolus vulgaris:
07.05.11	- - Put up for retail sale:
07.05.111	- - For cultivation............................................	$0.05 per lb.	$0.05 per lb.
07.05.119	- - Other..........................................................	$0.025 per lb.	$0.025 per lb. NZ (A): $0.02 per lb.
07.05.19	- - Other:
07.05.191	- - For cultivation............................................	$0.05 per lb.	$0.05 per lb. NZ (A): $0.04 per lb.
07.05.199	- - Other..........................................................	$0.025 per lb.	$0.025 per lb. NZ (A): $0.02 per lb.

First Schedule—continued

14.—continued
07.05.2	- Beans not falling within sub-item 07.05.1:
07.05.21	--Put up for retail sale:
07.05.211	- - - Pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.25 per lb.	$0.15 per lb. NZ (A): $0.12 per lb.
07.05.212	- - - For cultivation..........................................	$0.001 per lb.	$0.001 per lb. PNG: Free
07.05.219	- - - Other........................................................	$0.001 per lb.	$0.001 per lb. NZ: Free PNG: Free
07.05.29	- - Other:
07.05.291	- - - Pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.25 per lb.	$0.15 per lb. NZ (A): $0.12 per lb.
07.05.299	- - - Other.......................................................	$0.001 per lb.	$0.001 per lb. NZ: Free PNG: Free
07.05.3	- Lentils:
07.05.31	- - Put up for retail sale:
07.05.311	- - - Split.........................................................	30%	12½%
07.05.319	- -- Other.........................................................	$0.001 per lb.	$0.001 per lb.
07.05.39	- - Other:
07.05.391	- - - Split.........................................................	$0.002 per lb.	$0.002 per lb. NZ: Free
07.05.399	- - - Other........................................................	$0.001 per lb.	$0.001 per lb. NZ: Free
07.05.4	- Peas:
07.05.41	- -Put up for retail sale:
07.05.411	- - - Split.........................................................	30%	12½%
07.05.412	- - - Pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.25 per lb.	$0.15 per lb. NZ (A): $0.12 per lb.
07.05.413	- - - Wrinkled, not falling within sub-paragraph 07.05.412	$0.001 per lb.	$0.001 per lb. NZ: Free
07.05.414	- - - For cultivation, not falling within sub-paragraph 07.05.413	$0.001 per lb.	$0.001 per lb. PNG: Free

First Schedule—continued

14.—continued
07.05.419	- - -Other.........................................................	$0.001 per lb.	$0.001 per lb. NZ: Free PNG: Free
07.05.49	- -Other:
07.05.491	- - - Split..........................................................	$0.006 per lb.	$0.003 per lb. NZ: Free
07.05.492	- - - Pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.25 per lb.	$0.15 per lb. NZ (A): $0.12 per lb.
07.05.493	- - - Wrinkled, not falling within sub-paragraph 7.05.492	$0.001 per lb.	$0.001 per lb.NZ: Free
07.05.499	- - - Other........................................................	$0.001 per lb.	$0.001 per lb. NZ: Free PNG: Free
07.05.9	- Other:
07.05.91	- -Put up for retail sale......................................	$0.001 per lb.	$0.001 per lb. PNG: Free
07.05.99	- - Other...........................................................	$0.001 per lb.	$0.001 per lb. NZ: Free PNG: Free”.
15. Omit sub-items 08.01.4, 08.01.5 and 08.01.6, insert the following sub-items:—
“08.01.4	- Brazil nuts:
08.01.41	- - In the shell...................................................	$0.025 per lb.	$0.012 per lb. PNG: Free
08.01.49	- - Other...........................................................	$0.025 per lb.	$0.025 per lb. PNG: Free
08.01.5	- Cashew nuts:
08.01.51	- - In the shell...................................................	$0.025 per lb.	$0.012 per lb. NZ(B): $0.006 per lb. PNG: Free
08.01.59	- - Other:
08.01.591	- - - Put up for retail sale...................................	$0.037 per lb.	$0.025 per lb. PNG: Free
08.01.599	- - - Other........................................................	$0.037 per lb.	$0.025 per lb. NZ(B): $0.012 per lb. PNG: Free

First Schedule—continued

15.—continued
08.01.6	- Pineapples; mangoes; guavas; avocados; mangosteens:
08.01.61	- - Dried:
08.01.611	- - - Pineapples; mangoes; guavas......................	$0.006 per lb.	$0.002 per lb. NZ: Free
08.01.612	- - - Avocados; mangosteens.............................	$0.006 per lb.	$0.002 per lb. NZ: Free PNG: Free
08.01.69	- - Other:
08.01.691	- - - Pineapples; mangoes; guavas......................	$0.006 per lb.	$0.002 per lb.
08.01.692	- - - Avocados; mangosteens.............................	$0.006 per lb.	$0.002 per lb. PNG: Free”.
16. Omit item 08.02, insert the following item:—
“08.02	* Citrus fruits, fresh or dried:
08.02.1	- Whole oranges, fresh......................................	$0.008 per lb.	$0.003 per lb. NZ: Free PNG: Free
08.02.9	- Other.............................................................	$0.008 per lb.	$0.003 per lb. PNG: Free”.
17. Omit item 08.04, insert the following item:—
“08.04	* Grapes, fresh or dried.......................................	$0.05 per lb.	$0.037 per lb. NZ(B): $0.018 per lb.”.
18. Omit item 08.05, insert the following item:—
“08.05	* Nuts not falling within item 08.01, fresh or dried, shelled or not:
08.05.1	- Put up for retail sale:
08.05.11	- - Walnuts:
08.05.111	- - - In the shell................................................	$0.017 per lb.	$0.012 per lb. PNG: Free
08.05.119	- - - Other........................................................	$0.033 per lb.	$0.025 per lb. PNG: Free
08.05.12	- -Almonds:
08.05.121	- - - In the shell................................................	$0.20 per lb., less 75% of the FOB price	$0.175 per lb., less 75 % of the FOB price PNG: Free

First Schedule—continued

18.—continued
08.05.129	- - - Other...........................................................................	$0.55 per lb., less 75 % of the FOB price		$0.52 per lb., less 75% of the FOB price PNG: Free
08.05.19	- - Other:
08.05.191	- - - In the shell..................................................................	$0.025 per lb.		$0.012 per lb. PNG: Free
08.05.199	- - - Other...........................................................................	$0.05 per lb.		$0.025 per lb. PNG: Free
08.05.2	- Not put up for retail sale:
08.05.21	- - Walnuts:
08.05.211	- - - In the shell..................................................................	$0.017 per lb.		$0.012 per lb. NZ(B): $0.006 per lb. PNG: Free
08.05.219	- - - Other...............................................................................	$0.033 per lb.		$0.025 per lb. NZ(B): $0.012 per lb. PNG: Free
08.05.22	- - Almonds:
08.05.221	- - - In the shell..................................................................	$0.20 per lb., less 75 % of the FOB price		$0.175 per lb., less 75% of the FOB price NZ: Free PNG: Free
08.05.222	- - - Kernels for use in the manufacture of marzipan, as prescribed by by-law	Free		Free
08.05.229	- - - Other...........................................................................	$0.55 per lb., less 75 % of the FOB price		$0.52 per lb., less 75% of the FOB price NZ: Free PNG: Free
08.05.29	- - Other:
08.05.291	- - - In the shell..................................................................	$0.025 per lb.		$0.012 per lb. NZ(B): $0.006 per lb. PNG: Free
08.05.299	- - - Other...........................................................................	$0.05 per lb.		$0.025 per lb. NZ: Free PNG: Free”.
19. Omit sub-item 08.08.9, insert the following sub-item:—
“08.08.9	- Other:
08.08.91	- - Strawberries..................................................................	$0.006 per lb.	$0.002 per lb. NZ: Free
08.08.99	- - Other.............................................................................	$0.006 per lb.	$0.002 per lb.”.

20. Omit from sub-paragraph 08.09.111 “SRHD: $0.92 per gal.”.

21. Omit from sub-paragraph 08.09.119 “SRHD: $0.82 per gal.”.

22. Omit from sub-paragraph 08.10.111 “SRHD: $0.92 per gal”.

23. Omit from sub-paragraph 08.10.119 “SRHD: $0.82 per gal.”.

First Schedule—continued

24. Omit from paragraph 08.11.11 “SRHD: $0.92 per gal.”.
25. Omit from paragraph 08.11.19 “SRHD: $0.82 per gal.”.
26. Omit item 08.12, insert the following item:—
“08.12	* Fruit, dried, not falling within item 08.01, 08.02, 08.03, 08.04 or 08.05:
08.12.1	- Lychee...............................................................................	$0.05 per lb.	$0.037 per lb. NZ (B): $0.018 per lb. PNG: Free
08.12.2	- Apples................................................................................	$0.05 per lb.	$0.037 per lb.
08.12.9	- Other..................................................................................	$0.05 per lb.	$0.037 per lb. NZ(B): $0.018 per lb.”.
27. Omit item 10.06, insert the following item:—
“10.06	* Rice:
10.06.1	- Not put up for retail sale; polished rice, broken, put up for retail sale	$1.25 per ctl.	$0.94 per ctl. NZ(B):$0.47 per ctl.
10.06.9	- Other..................................................................................	$1.25 per ctl.	$0.94 per ctl.”.
28. Omit sub-item 11.01.2, insert the following sub-item:—
“11.01.2	- Of rice:
11.01.21	- - Put up for retail sale......................................................	$1.25 per ctl.	$0.94 per ctl.
11.01.29	- - Other................................................................................	$1.25 per ctl.	$0.94 per ctl. NZ(B):$0.47 per ctl.”.
29. Omit paragraph 11.02.12, insert the following paragraph:—
“11.02.12	- - Of rice:
11.02.121	- - - Groats; meal................................................................	$1.25 per ctl.	$0.94 per ctl. NZ(B): $0.47 per ctl.
11.02.129	- - - Other.............................................................................	$1.25 per ctl.	$0.94 per ctl.”.
30. After paragraph 11.08.29 insert the following sub-item:—
“11.08.3	- Arrowroot starch not put up for retail sale.................	$0.025 per lb.	$0.012 per lb. NZ(B): $0.006 per lb.”.
31. Omit sub-item 12.01.3. insert the following sub-item:—
“12.01.3	- Ground-nuts (peanuts) and ground-nut kernels:
12.01.31	- - Not put up for retail sale..............................................	$0.067 per lb.	$0.042 per lb. NZ (A): $0.033 per lb. PNG: Free
12.01.39	- - Other................................................................................	$0.067 per lb.	$0.042 per lb. PNG: Free”.

First Schedule—continued

32. Omit item 13.03, insert the following item:—
“13.03	* Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:
13.03.1	- Pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners; aloes; cashew nut shell oil	Free	Free
13.03.2	- Liquorice, crude.............................................	$0.008 per lb.	$0.008 per lb. NZ: Free
13.03.3	- Capsicin; gingerin:
13.03.31	- - Capsicin......................................................	$0.183 per lb.	$0.137 per lb. NZ (A): $0.11 per lb.
13.03.32	- - Gingerin......................................................	$4.90 per lb., less 62½%; or, if higher, 12½%	$4.90 per lb., less 75% NZ: Free
13.03.4	- Opium...........................................................	7½%	Free
13.03.5	- Extracts of hops.............................................	$0.425 per lb., or, if higher, 35%	$0.275 per lb., or, if higher, 20%
13.03.9	- Other:
13.03.91	- -Not containing proof spirit or containing not more than 2% of proof spirit	7½%	Free
13.03.92	- - Containing more than 2%, and not more than 20%, of proof spirit	7½%, and $0.60 per gal.	$0.50 per gal. NZ (A): $0.40 per gal.
13.03.93	- -Containing more than 20%, and not more than 40%, of proof spirit	7½%, and $1.20 per gal.	$1 per gal. NZ (A): $0.80 per gal.
13.03.94	- - Containing more than 40%, and not more than 60%, of proof spirit	7½%, and $1.80 per gal.	$1.50 per gal. NZ (A): $1.20 per gal.
13.03.95	- - Containing more than 60%, and not more than 80%, of proof spirit	7½%, and $2.40 per gal.	$2 per gal. NZ (A): $1.60 per gal.
13.03.96	- - Containing more than 80%, and not more than 100%, of proof spirit	7½%. and $3 per gal.	$2.50 per gal. NZ (A): $2 per gal.
13.03.97	- - Containing more than 100%, and not more than 120%, of proof spirit	7½%. and $3.60 per gal.	$3 per gal. NZ (A): $2.40 per gal.
13.03.98	- - Containing more than 120%, and not more than 140%, of proof spirit	7½%, and $4.20 per gal.	$3.50 per gal. NZ (A): $2.80 per gal.

First Schedule—continued

32.—continued
13.03.99	- - Other:
13.03.991	- - - Containing more than 140%, and not more than 160%, of proof spirit	7½%, and $4.80 per gal.	$4 per gal. NZ (A): $3.20 per gal.
13.03.999	- - - Other........................................................	7½%, and $5.40 per gal.	$4.50 per gal. NZ (A): $3.60 per gal.”.
33. Omit sub-item 14.03.1, insert the following sub-item:—
“14.03.1	- Broom millet.................................................	$0.008 per lb.	$0.006 per lb. NZ: Free”.
34. Omit sub-item 15.04.9, insert the following sub-item:—
“15.04.9	- Other:
15.04.91	- - In packs not exceeding 1 gallon....................	$0.075 per gal.		$0.05 per gal.
15.04.99	- - Other...........................................................	$0.075 per gal.		$0.05 per gal. NZ: Free”.
35. Omit sub-item 15.07.2, insert the following sub-item:—
“15.07.2	- Oils for denaturation, as prescribed by by-law for the purposes of this sub-item:
15.07.21	- - Coconut oil; peanut oil; linseed oil................	$0.15 per gal.	$0.117 per gal.
15.07.29	- - Other...........................................................	$0.15 per gal.	$0.117 per gal.NZ: Free”.
36. Omit paragraph 15.07.51, insert the following paragraph:—
“15.07.51	- - Castor oil:
15.07.511	- - - In packs not exceeding 1 gallon..................	$0.10 per gal.	$0.056 per gal.
15.07.519	- - - Other........................................................	$0.10 per gal.	$0.056 per gal. NZ: Free”.
37. Omit paragraphs 15.07.53 and 15.07.54, insert the following paragraphs:—
“15.07.53	- - Olive oil:
15.07.531	- - - In packs not exceeding 1 gallon..................	$0.40 per gal.	$0.35 per gal.
15.07.539	- - - Other........................................................	$0.40 per gal.	$0.35 per gal. NZ (A): $0.28 per gal.
15.07.54	- -Safflower seed oil:
15.07.541	- - - In packs not exceeding 1 gallon..................	$0.30 per gal.	$0.283 per gal.
15.07.549	- - - Other........................................................	$0.30 per gal.	$0.283 per gal. NZ (A): $0.226 per gal.”.

First Schedule—continued

38. Omit sub-items 15.07.6, 15.07.7 and 15.07.8, insert the following sub-items:—
“15.07.6	- Peanut oil; palm oil; cotton seed oil; maize oil; sunflower seed oil:
15.07.61	- - Palm oil:
15.07.611	- - - Edible grades or oil for edible purposes, in packs not exceeding 1 gallon	$0.40 per gal.	$0.267 per gal.
15.07.612	- - - Edible grades or oil for edible purposes, not falling within sub-paragraph 15.07.611	$0.40 per gal.	$0.267 per gal. NZ (A): $0.213 per gal.
15.07.619	- - - Other.............................................................................	Free	Free
15.07.62	- - Peanut oil........................................................................	$0.40 per gal.	$0.267 per gal.
15.07.69	- - Other:
15.07.691	- - -In packs not exceeding 1 gallon................................	$0.40 per gal.	$0.267 per gal.
15.07.699	- - - Other.............................................................................	$0.40 per gal.	$0.267 per gal. NZ (A): $0.213 per gal.
15.07.7	- Soya bean oil:
15.07.71	- - For denaturation, as prescribed by by-law................	$0.20 per gal.	$0.167 per gal. NZ (A): $0.133 per gal.
15.07.79	- - Other:
15.07.791	- - - In packs not exceeding 1 gallon...............................	$0.40 per gal.	$0.267 per gal.
15.07.799	- - - Other.............................................................................	$0.40 per gal.	$0.267 per gal. NZ (A): $0.213 per gal.
15.07.8	- Japan wax; myrtle wax; vegetable tallows:
15.07.81	- - Japan wax; myrtle wax.................................................	$0.012 per lb.	$0.006 per lb. NZ: Free
15.07.82	- - Vegetable tallows..........................................................	$0.012 per lb.	$0.006 per lb.”.
39. Omit paragraph 15.07.91, insert the following paragraph:—
“15.07.91	- - Inedible:
15.07.911	- - - In packs not exceeding 1 gallon...............................	$0.15 per gal.	$0.125 per gal.
15.07.919	- - - Other.............................................................................	$0.15 per gal.	$0.125 per gal. NZ: Free”.
40. Omit from item 15.15 “SRHD: $0.006 per lb.”.
41. Omit sub-item 16.04.1, insert the following sub-item:—
“16.04.1	- Fish balls, cakes, sausages and the like.......................	30%	12½% NZ (A): 10%”.

First Schedule—continued

42. Omit paragraph 16.04.29, insert the following paragraph:—
“16.04.29	- - Other................................................................................	32½%	17½% NZ (A): 14%”.
43. Omit sub-paragraph 16.05.991, insert the following sub-paragraph:—
“16.05.991	- - - Shrimps, prawns, shrimp meat and prawn meat	$0.10 per lb.	$0.10 per lb. NZ: Free”.
44. Omit item 17.01, insert the following item:—
“17.01	* Beet sugar and cane sugar, solid......................................	$0.012 per lb.	$0.009 per lb. NZ (A): $0.007 per lb.”.
45. After sub-item 17.02.4 insert the following sub-item:—
“17.02.5	- Lactose and dextrose, combined, put up for retail sale as an infants’ food	$0.012 per lb.	$0.009 per lb. NZ: Free”.
46. After sub-item 17.04.1 insert the following sub-item:—
“17.04.2	- Nut pastes and meals.......................................................	$0.05 per lb.	$0.025 per lb.”.
47. Omit item 17.05, insert the following item:—

“17.05	* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion:
17.05.1	- Flavoured or coloured lactose, including lactose syrups	32½%	12½% NZ: Free
17.05.9	- Other..................................................................................	$0.024 per lb.	$0.015 per lb.”.
48. Omit item 20.01, insert the following item:—
“20.01	* Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:
20.01.1	- In packs not exceeding a quarter pint:
20.01.11	- - Gherkins.........................................................................	$0.15 per doz. packs	$0.092 per doz. Packs DPC: $0.092 per doz. Packs NZ:30%, or, if lower, $0.092 per doz. packs
20.01.19	- - Other................................................................................	$0.175 per doz. packs	$0.094 per doz. packs
20.01.2	- In packs exceeding a quarter pint and not exceeding a half pint:
20.01.21	- - Gherkins.........................................................................	$0.30 per doz. packs	$0.187 per doz. Packs DPC: $0.187 per doz. Packs NZ:30%,or, if lower, $0.187 per doz. packs

First Schedule—continued

48.—continued
20.01.29	- - Other................................................................................	$0.35 per doz. packs	$0.187 per doz. packs
20.01.3	- In packs exceeding a half pint and not exceeding a pint:
20.01.31	- - Gherkins.........................................................................	$0.60 per doz. packs	$0.375 per doz. Packs DPC: $0.375 per doz. packsNZ:30%, or, if lower, $0.375 per doz. packs
20.01.39	- - Other................................................................................	$0.70 per doz. packs	$0.375 per doz. packs
20.01.4	- In packs exceeding a pint and not exceeding a quart:
20.01.41	- - Gherkins.........................................................................	$1.20 per doz. packs	$0.75 per doz. Packs DPC: $0.75 per doz. Packs NZ: 30%, or, if lower, $0.75 per doz. packs
20.01.49	- - Other................................................................................	$1.40 per doz. packs	$0.75 per doz. packs
20.01.5	- In packs exceeding a quart and not exceeding a gallon:
20.01.51	- - Gherkins.........................................................................	$0.325 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
20.01.59	- - Other................................................................................	$0.425 per gal.	$0.219 per gal.
20.01.9	- Other:
20.01.91	- - Olivet; capers.................................................................	$0.15 per gal.	$0.112 per gal.
20.01.92	- - Gherkins.........................................................................	$0.325 per gal.	$0.225 per gal. DPC: $0.225 per gal.NZ: 30%, or, if lower, $0.225 per gal.
20.01.99	- - Other................................................................................	$0.408 per gal.	$0.206 per gal.”.

First Schedule—continued

49. Omit paragraph 20.02.91, insert the following paragraph:—
“20.02.91	- -Put up for retail sale:
20.02.911	- - - Potatoes........................................................................	$0.002 per lb.	$0.001 per lb.
20.02.919	- - - Other.............................................................................	30%	12½%”.
50. Omit from paragraph 20.03.11 “SRHD: $0.92 per gal.”.
51. Omit from paragraph 20.03.19 “SRHD: $0.82 per gal.”.
52. After sub-item 20.06.2 insert the following sub-item:—
“20.06.3	- Prunes:
20.06.31	- - In packs not exceeding a quarter pint:
20.06.311	- - - In liquid containing more than 2% of proof spirit	$0.175 per doz. packs, and $3.10 per gal. of the liquid	$0.092 per doz. packs, and $3 per gal. of the liquid DPC: $0.092 per doz. packs, and $3 per gal. of the liquid. NZ (B): 15%, or, if lower, $0.046 per doz. packs; and $1.50 per gal. of the liquid
20.06.319	- - - Other.............................................................................	$0.175 per doz. packs	$0.092 per doz. Packs DPC: $0.092 per doz. Packs. NZ(B): 15%, or, if lower, $0.046 per doz. packs
20.06.32	- - In packs exceeding a quarter pint and not exceeding a half pint:
20.06.321	- - - In liquid containing more than 2% of proof spirit	$0.35 per doz. packs, and $3.10 per gal. of the liquid	$0.187 per doz. packs, and $3 per gal. of the liquid DPC: $0.187 per doz. packs, and $3 per gal. of the liquid NZ (B): 15%, or, if lower, $0.093 per doz. packs; and $1.50 per gal. of the liquid

First Schedule—continued

52.—continued
20.06.329	- - - Other.............................................................................	$0.35 per doz. packs	$0.187 per doz. Packs DPC: $0.187 per doz. Packs NZ (B): 15%, or, if lower, $0.093 per doz. packs
20.06.33	- - In packs exceeding a half pint and not exceeding a pint:
20.06.331	- - - In liquid containing more than 2% of proof spirit	$0.70 per doz. packs, and $3.10 per gal. of the liquid	$0.375 per doz. packs, and $3 per gal. of the liquid DPC: $0.375 per doz. packs, and $3 per gal. of the liquid NZ (A):24%, or, if lower, $0.30 per doz. packs; and $2.40 per gal. of the liquid
20.06.339	- - - Other.............................................................................	$0.70 per doz. packs	$0.375 per doz. Packs DPC: $0.375 per doz. Packs NZ (A): 24%, or, if lower, $0.30 per doz. packs
20.06.34	- - In packs exceeding a pint and not exceeding a quart:
20.06.341	- - - In liquid containing more than 2% of proof spirit	$1.40 per doz. packs, and $3.10 per gal. of the liquid	$0.75 per doz. packs, and $3 per gal. of the liquid DPC: $0.75 per doz. packs, and $3 per gal. of the liquid NZ (A):24%, or, if lower, $0.60 per doz. packs; and $2.40 per gal. of the liquid

First Schedule—continued

52.—continued
20.06.349	- - - Other............................................................................	$1.40 per doz. packs	$0.75 per doz. Packs DPC: $0.75 per doz. Packs NZ (A):24%. or, if lower, $0.60 per doz. packs
20.06.39	- - Other:
20.06.391	- - - In liquid containing more than 2% of proof spirit	$0.425 per gal., and $3.10 per gal. of the liquid	$0.225 per gal., and $3 per gal. of the liquid DPC: $0.225 per gal., and $3 per gal. of the liquid NZ (A): 24%, or, if lower, $0.18 per gal.; and $2.40 per gal. of the liquid
20.06.399	- - - Other............................................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ (A): 24%, or, if lower, $0.18 per gal.”.
53. Omit from paragraph 20.07.11 “SRHD: $0.177 per lb.”.
54. Omit from paragraph 20.07.12 “SRHD: $0.71 per gal.”.
55. Omit from sub-paragraph 20.07.191 “SRHD: $0.53 per gal.”.
56. Omit from sub-paragraph 20.07.192 “SRHD: Free”.
57. Omit from sub-paragraph 20.07.199 “SRHD: $0.177 per gal.”.
58. Omit sub-item 20.07.2, insert the following sub-item:—
“20.07.2	- Passionfruit juice:
20.07.21	- - Unsweetened, in packs of less than 105 fluid ounces; sweetened, in packs of less than 160 fluid ounces	$1 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal. ZMBA: $0.92 per gal.
20.07.22	-- Unsweetened, in packs of not less than 105 fluid ounces and less than 160 fluid ounces	$1 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal.NZ (A): $0.74 per gal. ZMBA: $0.92 per gal.

First Schedule—continued

58.—continued
20.07.29	- - Other:
20.07.291	- - - Unsweetened..........................................	$0.90 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. NZ (A): $0.66 per gal. ZMBA: $0.82 per gal.
20.07.299	- - - Other......................................................	$0.90 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. ZMBA: $0.82 per gal.”.
59. After sub-item 20.07.3 insert the following sub-item:—
“20.07.4	- Unsweetened juices in packs of 105 fluid ounces or more, as follows: apricot, blackberry, black currant, cherry, gooseberry, greengage, grenadine, loganberry, peach, pear, prune, quince, raspberry, red currant, strawberry; unsweetened juices being a mixture of two or more of the foregoing juices, in packs of 105 fluid ounces or more:
20.07.41	- - In packs of less than 160 fluid ounces.........	$0.244 per gal.	$0.187 per gal. DPC: $0.187 per gal. MLWI: $0.187 per gal. NZ (A): $0.15 per gal. ZMBA: $0.187 per gal.
20.07.49	- - Other........................................................	$0.156 per gal.	$0.112 per gal. DPC: $0.112 per gal. MLWI: $0.112 per gal. NZ: Free ZMBA: $0.112 per gal.”.

First Schedule—continued

60. Omit from paragraph 20.07.91 “SRHD: $0.187 per gal.”.
61. Omit from paragraph 20.07.99 “SRHD: $0.112 per gal.”.
62. Omit sub-item 21.02.9, insert the following sub-items:—
“21.02.2	- Extracts, essences or concentrates of tea and preparations with a basis of such an extract, essence or concentrate, being extracts, essences, concentrates or preparations put up in packs not exceeding 20 pounds	$0.05 per lb.	$0.05 per lb.
21.02.9	- Other..........................................................	Free	Free”.
63. Omit sub-item 21.07.3, insert the following sub-item:—
“21.07.3	- Rennet........................................................	22½%	10% NZ(B):5%’
64. Omit paragraph 21.07.49, insert the following paragraph:—
“21.07.49	- - Other........................................................	$4 per lb.	$2.25 per lb. NZ: From and including 14 February, 1966, to and including 31 December, 1967—$2.20 per lb. From and including 1 January, 1968, to and including 31 December, 1969—$2.15 per lb. From and including 1 January, 1970, to and including 31 December, 1971—$2.10 per lb. From and including 1 January, 1972, to and including 31 December, 1973—$2.05 per lb. From and including 1 January, 1974—82 per lb.”.
65. After paragraph 21.07.49 insert the following sub-item:—
“21.07.5	- Of rice........................................................	$0.012 per lb.	$0.009 per lb.”.

First Schedule—continued

66. Omit sub-item 21.07.9, insert the following sub-item:—
“21.07.9	- Other:
21.07.91	- - Infants’ foods, being preparations of lactose, dextrose and other reducing sugars	30%	12½% NZ (A): 10%
21.07.99	- - Other............................................................................	30%	12½%”
67. Omit item 22.08, insert the following item:—
“22.08	* Ethyl alcohol or neutral spirits, undenatured, of a strength of 140% of proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
22.08.1	- Rectified spirits of wine for fortifying wines	$13.20 per proof gallon	$13.20 per proof gallon
22.08.9	- Other:
22.08.91	- - Of a strength not less than 165% of proof, as prescribed by by-law	$0.10 per gal.	$0.10 per gal. NZ: Free
22.08.99	- - Other............................................................................	$13.20 per proof gallon	$13.20 per proof gallon NZ: From and including 14 February, 1966, to and including 31 December, 1967—$13 per proof gallon From and including 1 January, 1968, to and including 31 December. 1969—$12.80 per proof gallon From and including 1 January, 1970, to and including 31 December, 1971—$12.60 per proof gallon From and including 1 January, 1972,to and including 31 December, 1973—$12.40 per proof gallon From and including 1 January, 1974—$12.20 per proof gallon”.

First Schedule—continued

68. Omit sub-item 22.09.6, insert the following sub-item:—
“22.09.6	- Bitters; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages:
22.09.61	- - Bitters................................................................................	$7.05 per gal., and $5.65 per proof gallon	$6.75 per gal., and $5.65 per proof gallon DPC: $6.75 per gal., and $5.65 per proof gallon
22.09.62	- - Compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, containing not more than 90% of proof spirit:
22.09.621	- - - Containing not more than 10% of proof spirit	37½%, and $0.25 per gal.	17½%, and $0.25 per gal.
22.09.622	- - - Containing more than 10%, and not more than 20%, of proof spirit	37½%, and $0.50 per gal.	17½%, and $0.50 per gal.
22.09.623	- - - Containing more than 20 %, and not more than 30%, of proof spirit	37½%, and $0.75 per gal.	17½%, and $0.75 per gat.
22.09.624	- - - Containing more than 30 %, and not more than 40%, of proof spirit	37½%, and $1 per gal.	17½%, and $1 per gal.
22.09.625	- - - Containing more than 40%, and not more than 50 %, of proof spirit	37½%, and $1.25 per gal.	17½%, and $1.25 per gal.
22.09.626	- - - Containing more than 50 %, and not more than 60 %, of proof spirit	37½%, and $1.50 per gal.	17½%, and $1.50 per gal.
22.09.627	- - - Containing more than 60 %, and not more than 70%, of proof spirit	37½%, and $1.75 per gal.	17½%, and $1.75 per gal.
22.09.628	- - - Containing more than 70 %, and not more than 80%, of proof spirit	37½%, and $2 per gal.	17½%, and $2 per gal.
22.09.629	- - - Other...........................................................................	37½%, and $2.25 per gal.	17½%, and $2.25 per gal.
22.09.63	- - Compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, containing more than 90% of proof spirit:
22.09.631	- - - Containing not more than 100% of proof spirit	37½%, and $2.50 per gal.	17½%, and $2.50 per gal.
22.09.632	- - - Containing more than 100%, and not more than 110%, of proof spirit	37½%, and $2.75 per gal.	17½%, and $2.75 per gal.
22.09.633	- - - Containing more than 110%, and not more than 120%, of proof spirit	37½%, and $3 per gal.	17½%, and $3 per gal.
22.09.634	- - - Containing more than 120%, and not more than 130%, of proof spirit	37½%, and $3.25 per gal.	17½%, and $3.25 per gal.
22.09.635	- - - Containing more than 130%, and not more than 140%, of proof spirit	37½%, and $3.50 per gal.	17½%, and $3.50 per gal.
22.09.636	- - - Containing more than 140%, and not more than 150%, of proof spirit	37½%, and $3.75 per gal.	17½%, and $3.75 per gal.

First Schedule—continued

68.—continued
22.09.637	- - - Containing more than 150%, and not more than 160%, of proof spirit	37½%, and $4 per gal.	17½%, and $4 per gal.
22.09.638	- - - Containing more than 160%, and not more than 170%, of proof spirit	37½%, and $4.25 per gal.	17½%, and $4.25 per gal.
22.09.639	- - - Other............................................................................	37½%, and $4.50 per gal.	17½%, and $4.50 per gal.”.
69. Omit sub-items 23.01.1 and 23.01.9, insert the following sub-items:—
“23.01.1	- Animal foods..................................................................	$0.002 per lb.	$0.001 per lb. NZ: Free
23.01.9	- Other................................................................................	Free	Free”.
70. Omit item 23.07, insert the following item:—
“23.07	* Sweetened forage; other preparations of a kind used in animal feeding:
23.07.1	- Feed supplements..........................................................	30%	12½% NZ (A): 10%
23.07.9	- Other:
23.07.91	- - Dog biscuits.................................................................	$0.002 per lb.	$0.001 per lb.
23.07.99	- - Other..............................................................................	$0.002 per lb.	$0.001 per lb. NZ: Free”.
71.Omit the note to Chapter 24, insert the following notes:—
“ Notes
“1. For the purposes of item 24.02, the weight by reference to which duty is to be calculated is the weight of the goods and any cards, tags and bands or like attachments imported with the goods and to be sold with the goods. “2. The following goods are specified for the purposes of sub-paragraphs 24.01.111, 24.01.119, 24.01.191, 24.01.199, 24.01.211, 24.01.219, 24.01.291 and 24.01.299, that is to say, goods that were in direct transit to or in bond in Australia on 16th November, 1965.”.
72. Omit sub-items 24.01.1 and 24.01.2, insert the following sub-items:—
“24.01.1	- For use, by a person who is a manufacturer for the purposes of the Excise Act 1901-1965, in the manufacture of tobacco (other than cigarettes, snuff or fine cut tobacco suitable for the manufacture of cigarettes):
24.01.11	- - For use, by a person who is a manufacturer for the purposes of the Excise Act 1901-1965 and also the holder of a certificate issued by the Minister for the purposes of this paragraph, in the manufacture of tobacco that will contain Australian-grown tobacco leaf, as prescribed by by-law:
24.01.111	- - - Unstripped.................................................................	$0.50 per lb.	$0.50 per lb. MLWI: $0.425 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.425 per lb. ZMBA: $0.425 per lb.

First Schedule—continued

72.—continued
24.01.119	- - - Other..........................................................................	$0.55 per lb.	$0.55 per lb. MLWI: $0.475 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.475 per lb. ZMBA: $0.475 per lb
24.01.19	- - Other:
24.01.191	- - - Unstripped................................................................	$0.65 per lb.	$0.65 per lb. MLWI: $0.57 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.57 per lb. ZMBA: $0.57 per lb.
24.01.199	- - - Other..........................................................................	$0.70 per lb.	$0.70 per lb. MLWI: $0.62 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.62 per lb. ZMBA: $0.62 per lb.
24.01.2	- For use, by a person who is a manufacturer for the purposes of the Excise Act 1901-1965, in the manufacture of cigarettes or fine cut tobacco suitable for the manufacture of cigarettes:
24.01.21	- - For use, by a person who is a manufacturer for the purposes of the Excise Act 1901-1965 and also the holder of a certificate issued by the Minister for the purposes of this paragraph, in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes, being cigarettes or fine cut tobacco that will contain Australian-grown tobacco leaf, as prescribed by by-law:
24.01.211	- - - Unstripped................................................................	$0.716 per lb.	$0.716 per lb. MLWI: $0.641 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.641 per lb. ZMBA: $0.641 per lb.

First Schedule—continued

72.—continued
24.01.219	- - - Other..........................................................................	$0.766 per lb.	$0.766 per lb. MLWI: $0.691 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.691 per lb. ZMBA: $0.691 per lb.
24.01.29	- - Other:
24.01.291	- - - Unstripped................................................................	$0.86 per lb.	$0.86 per lb. MLWI: $0.78 per lb. SRHD: In respect of goods specified in note 2 to this Chapter—$0.78 per lb. ZMBA: $0.78 per lb.
24.01.299	- - - Other..........................................................................	$0.91 per lb.	$0.91 per lb. MLWI: $0.83 per lb. SRHD: In respect of goods specified in note 2 to this Chapter— $0.83 per lb. ZMBA: $0.83 per lb.”.
73. In item 25.04, omit from column 4 “SRHD: Free”.
74. Omit item 25.08, insert the following item:—
“25.08	* Chalk.................................................................................	32½%	12½% NZ (A): 10%”.
75. Omit sub-item 25.11.1, insert the following sub-item:—
“25.11.1	- Natural barium sulphate..............................................

$8 per ton	$7 per ton NZ (A): $5.60 per ton”.
76. Omit sub-item 25.13.1, insert the following sub-item:—
“25.13.1	- In packs of a weight less than 5 pounds...................	30%	12½% NZ (A): 10%”.
77. Omit paragraph 25.19.19, insert the following paragraph:—
“25.19.19	- - Other............................................................................	25%	10% NZ(B): 5%”.

First Schedule—continued

78. Omit item 25.26, insert the following item:—
“25.26	* Mica, including splittings; mica waste:
25.26.1	- Slabs...........................................................	17½%	10% NZ(B):5%
25.26.9	- Other..........................................................	27½%	12½% NZ (A): 10%”.
79. Omit sub-item 25.27.1, insert the following sub-item:—
“25.27.1	- Powdered....................................................	27½%	10% NZ(B): 5%”
80. Omit sub-item 25.31.1, insert the following sub-item:—
“25.31.1	- Fluorspar....................................................	$3 per ton	$1.50 per ton NZ: Free”.
81. Omit sub-items 27.07.1, 27.07.2 and 27.07.9, insert the following sub-items:—
“27.07.1	- Oils, not being lubricating oils, for use as feed stock	Free		Free
27.07.2	- Cresylic acid................................................	$0.55 per gal.		$0.30 per gal.
27.07.3	- Lubricating oils:
27.07.31	- - In packs not exceeding 1 gallon..................	$0.433 per gal.		$0.242 per gal.
27.07.39	- - Other:
27.07.391	- - - As prescribed by by-law..........................	Free		Free
27.07.399	- - - Other......................................................	$0.054 per gal.		$0.054 per gal.
27.07.4	- Benzene; toluene; hydrocarbon oils having a flash point of less than 73° Fahrenheit when tested in an Abel Pensky closed test apparatus:
27.07.41	- - In packs not exceeding 1 gallon..................	$0.314 per gal.		$0.123 per gal.
27.07.49	- - Other:
27.07.491	- - - As prescribed by by-law..........................	Free		Free
27.07.492	- - - For use as fuel for propulsion purposes in aircraft, as prescribed by by-law	$0.0957 per gal.		$0.0957 per gal.
27.07.499	- - - Other.....................................................	$0.123 per gal.		$0.123 per gal.
27.07.5	- Xylene; solvent naphtha; mineral turpentine:
27.07.51	- - In packs not exceeding 1 gallon..................	$0.192 per gal.		Free
27.07.59	- - Other:
27.07.591	- - - As prescribed by by-law..........................	Free		Free
27.07.599	- - - Other......................................................	$0.123 per gal.		$0.123 per gal.

First Schedule—continued

81.—continued
27.07.6	- Naphthalene......................................................................	$0.019 per lb.	$0.012 per lb.
27.07.9	- Other:
27.07.91	- - Non-hydrocarbons........................................................	22½%	10%
27.07.99	- - Other:
27.07.991	- - - In packs not exceeding 1 gallon..............................	$0.192 per gal.	Free
27.07.999	- - - Other.............................................................................	$0.025 per gal.	Free”.
82. Omit sub-paragraph 27.10.329, insert the following sub-paragraph:—
“27.10.329	- - - Other.............................................................................	$0.054 per gal.	$0.054 per gal. NZ (A): $0.043 per gal.”.
83. Omit sub-paragraph 27.10.399, insert the following sub-paragraph:—
“27.10.399	- - - Other.............................................................................	$0.142 per gal.	$0.117 per gal. NZ (A): $0.093 per gal.”.
84. Omit sub-item 28.10.9, insert the following sub-item:—
“28.10.9	- Other..................................................................................	27½%	10%NZ(B): 5%”.
85. Omit sub-item 28.15.1, insert the following sub-item:—
“28.15.1	- Carbon disulphide...........................................................	40%	17½% NZ (A): 14%”.
86. Omit sub-item 28.17.1, insert the following sub-item:—
“28.17.1	- Sodium hydroxide:
28.17.11	- - In packs exceeding 7 pounds net weight..................	40%	17½% NZ (A): 14%
28.17.19	- - Other...............................................................................	40%	17½%”.
87. Omit paragraph 28.18.11, insert the following paragraph:—
“28.18.11	- - Having a specific gravity not greater than 3.5.........	25%	10% NZ (B):5%”.
88. Omit sub-items 28.21.1 and 28.21.2, insert the following sub-items:—
“28.21.1	- Chromium trioxide..........................................................	42½%	25% NZ°(A): 20%
28.21.2	- Chromic oxide, whether or not hydrated.....................	37½%	25% NZ (A): 20%”.
89. Omit item 28.25, insert the following item:—
“28.25	* Titanium oxides..................................................................	$96 per ton	$56 per ton NZ (A): $44.80 per ton”.
90. Omit sub-item 28.27.1, insert the following sub-item:—
“28.27.1	- Lead monoxide (PbO)....................................................	22½%	10% NZ (B): 5%”.

First Schedule—continued

91. Omit item 28.30, insert the following item:—
“28.30	* Chlorides and oxychlorides:
28.30.1	- Ammonium chloride......................................	40%	25% NZ°(A): 20%
28.30.2	- Calcium chloride; zinc chloride......................	32½%	12½% NZ (A): 10%
28.30.3	- Copper oxychloride........................................	25%	17½% NZ (A): 14%
28.30.9	- Other............................................................	7½%	Free”.
92. Omit sub-item 28.33.1, insert the following sub-item:—
“28.33.1	- Potassium bromide put up for retail sale..........	22½%	10% NZ (B): 5%”.
93. Omit item 28.35, insert the following item:—
“28.35	* Sulphides: polysulphides:
28.35.1	- Cadmium sulphide.........................................	25%	15% NZ (A): 12%
28.35.9	- Other............................................................	7½%	Free”.
94. Omit item 28.37, insert the following item:—
“28.37	* Sulphites and thiosulphates:
28.37.1	- Sodium sulphite.............................................	37½%	17½% NZ (A): 14%
28.37.2	- Sodium thiosulphate......................................	30%	12½% NZ (A): 10%
28.37.3	- Calcium hydrogen sulphite; magnesium hydrogen sulphite; sodium hydrogen sulphite	32½%	12½% NZ (A): 10%
28.37.9	- Other............................................................	7½%	Free “
95. Omit item 28.38, insert the following item:—
“28.38	* Sulphates (including alums) and persulphates:
28.38.1	- Sodium sulphate; zinc sulphate.......................	30%	12½% NZ (A): 10%
28.38.2	- Magnesium sulphate......................................	30%, and $0.006 per lb.	5%, and $0.006 per lb. NZ (A):4%, and $0.004 per lb.
28.38.3	- Cupric sulphate..............................................	$17 per ton	$3 per ton NZ: Free

First Schedule—continued

95.—continued
28.38.4	- Chromium sulphate, basic............................	42½%	25% NZ (A): 20%
28.38.5	- Aluminium ammonium sulphate; aluminium potassium sulphate; aluminium sodium sulphate; aluminium sulphate	55%	27½% NZ (A): 22%
28.38.9	- Other..........................................................	7½%	Free”.
96. Omit item 28.40, insert the following item:—
“28.40	* Phosphites, hypophosphites and phosphates:
28.40.1	- Ammonium dihydrogen orthophosphate; di-ammonium hydrogen orthophosphate	40%	30% NZ (A): 24%
28.40.2	- triSodium orthophosphate............................	40%, and an amount per ton equal to the amount, if any, by which the FOB price per ton is less than $95	30%, and an amount per ton equal to the amount, if any, by which the FOB price per ton is less than $95NZ (A):24%, and an amount per ton equal to four-fifths of the amount, if any, by which the FOB price per ton is less than $95
28.40.3	- Sodium dihydrogen orthop hosphate; disodium hydrogen orthophosphate; calcium tetrahydrogen diorthophosphate; potassium dihydrogen orthophosphate	40%	30% NZ (A): 24%
28.40.4	- Sodium hexametaphosphate and other sodium polymetaphosphates; pentasodium triphosphate; disodium dihydrogen pyrophosphate; tetrasodium pyrophosphate	40%	30% NZ (A): 24%
28.40.9	- Other..........................................................	7½%	Free”.
97. Omit item 28.41, insert the following item:—
“28.41	*Arsenites and arsenates:
28.41.1	- Calcium arsenites and arsenates; sodium arsenites and arsenates. zinc arsenites and arsenates	37½%	17½% NZ (A): 14%
28.41.2	- Lead arsenate...............................................	27½%	10% NZ(B):5%
28.41.9	- Other............................................................	7½%	Free”.

First Schedule—continued

98. Omit item 28.42, insert the following item:—
“28.42	*Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate:
28.42.1	- Ammonium carbonate, including commercial ammonium carbonate containing ammonium carbamate; ammonium bicarbonate	25%	10% NZ(B): 5%
28.42.2	- Sodium hydrogen carbonate.......................................	37½%, or, if higher, $8 per ton	12½%, or, if higher, $3 per ton NZ (A): 10%, or, if higher, $2.40 per ton
28.42.3	- Sodium carbonate:
28.42.31	- - Decahydrate................................................................	40%	12½% NZ (A): 10%
28.42.39	- - Other............................................................................	$4 per ton	Free DPC: Free
28.42.4	- Potassium carbonate....................................................	Free	Free
28.42.5	- Lead carbonate, basic..................................................	22½%	10% NZ(B):5%
28.42.6	- Magnesium carbonate..................................................	25%	10%
28.42.9	- Other...............................................................................	7½%	Free”.
99. Omit sub-item 28.45.1, insert the following sub-item:—
“28.45.1	- Sodium metasilicates...................................................	35%	25 % NZ (A):20%”.
100. Omit sub-item 28.46.1, insert the following sub-item:—
“28.46.1	- diSodium tetraborate put up for retail sale...............	22½%	10% NZ(B): 5%”.
101. Omit item 28.47, insert the following item:—
“28.47	* Salts of metallic acids:
28.47.1	- Sodium dichromate; potassium dichromate; sodium chromate	42½%	25% NZ (A): 20%
28.47.2	- Lead chromate..............................................................	37½%	25% NZ (A): 20%
28.47.9	- Other...............................................................................	7½%	Free”.
102. After sub-item 28.48.1 insert the following sub-item:—
“28.48.2	- Cadmium selenide........................................................	25%	15%”.
103. Omit sub-item 28.49.1, insert the following sub-item:—
“28.49.1	- Gold chloride; silver nitrate........................................	37½%	17½% NZ (A):14%”
104. Omit paragraph 28.49.91, insert the following paragraph:—
“28.49.91	- - Put up in measured doses or in forms or in packs of a kind sold by retail for therapeutic or prophylactic purposes	32½%	17½% NZ (A): 14%”.

First Schedule—continued

105. Omit sub-item 29.01.2, insert the following sub-item:—
“29.01.2	- Styrene........................................................	17½%	10% NZ(B):5%”
106. Omit sub-item 29.02.5, insert the following sub-item:—
“29.02.5	- Fluorinated derivatives and chlorofluorinated derivatives of hydrocarbons:
29.02.51	- -Non-gaseous and not being chlorinated hydrocarbons	20%	10% NZ(B):5%
29.02.59	- -Other..........................................................	20%	10%”.
107. Omit sub-items 29.04.2 and 29.04.3, insert the following sub-items:—
“29.04.2	- Propyl alcohols.............................................	$23 per gal.	$23 per gal. NZ (A): $18.40 per gal.
29.04.3	- Butyl alcohols..............................................	22½%	10% NZ(B):5%”.
108. Omit sub-item 29.05.1, insert the following sub-item:—
“29.05.1	- Menthol.......................................................	50%	50%, less $0.325 per lb. NZ (A): 40%, less $0.26 per lb.”.
109. Omit sub-item 29.08.1, insert the following sub-item:—
“29.08.1	- Diethyl ether................................................	$0.72 per gal.	$0.45 per gal. NZ: Free”.
110. Omit sub-items 29.11.2 and 29.11.3, insert the following sub-items:—
“29.11.2	- Vanillin; ethylvanillin; butyraldehyde............	40%	22½% NZ (A): 18%
29.11.3	- Of a kind used for flavouring, not being goods falling within sub-item 29.11.2	40%	22½% NZ (A): 18%”.
111. Omit sub-item 29.13.1, insert the following sub-item:—
“29.13.1	- Acetone.......................................................	10%	10% NZ(B):5%”.
112. Omit item 29.14, insert the following item:—
“29.14	* Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.14.1	- Acetic acid (including commercial acetic acid and crude pyroligneous acid)	25%	15% NZ (A): 12%
29.14.2	- Ammonium acetate.......................................	25%	10% NZ(B): 5%
29.14.3	- Esters of monoacids:
29.14.31	- - Butyl acetates.............................................	22½%	10% NZ(B):5%
29.14.32	- - Vinyl acetate..............................................	60%	50% NZ (A): 40%

First Schedule—continued

112.—continued
29.14.33	- - Methyl formate; ethyl formate; propyl formates; butyl formates; amyl formates; methyl acetate; ethyl acetate; propyl acetates; amyl acetates; ethyl butyrates; butyl butyrates; amyl butyrates; allyl heptoates; allyl isocaproates	40%	22½% NZ (A): 18%
29.14.34	- - Of a kind used for flavouring, not being goods falling within paragraph 29.14.31 or 29.14.33	40%	22½% NZ (A): 18%
29.14.39	- - Other............................................................................	7½%	Free
29.14.4	- Ammonium, potassium and sodium benzoates, other than reagent quality	32½%	12½% NZ (A): 10%
29.14.5	- Calcium propionate; sodium propionate..................	32½%	12½%
29.14.9	- Other...............................................................................	7½%	Free”.
113. Omit item 29.15, insert the following item:—
“29.15	* Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.15.1	- Phthalic anhydride............................................................	An amount per pound equal to the sum of $0.054 and the amount, if any, by which the FOB price per pound is less than $0.104	An amount per pound equal to the sum of $0.042 and the amount, if any, by which the FOB price per pound is less than $0.104 NZ (A): An amount per pound equal to the sum of $0.033 and four-fifths of the amount, if any, by which the FOB price per pound is less than $0.104
29.15.2	- Esters in which the phthalic acid content of the acid component is not less than 50 % by weight	30%, or, if higher, $0.04 per lb.	17½%; or, if higher, $0.04 per lb., less 12½% NZ (A): 14%; or, if higher, $0.032 per lb., less 10%
29.15.3	- Oxalic acid put up for retail sale................................	22½%	10% NZ(B): 5%
29.15.9	- Other...............................................................................	7½%	Free”.

First Schedule—continued

114. Omit sub-item 29.16.1, insert the following sub-item:—
“29.16.1	- Citric acid...................................................	$0.03 per lb.	$0.01 per lb. NZ: Free”.
115. Omit paragraph 29.16.21, insert the following paragraph:—
“29.16.21	- - Tartaric acid..............................................	$0.035 per lb.	$0.01 per lb. NZ: Free”.
116. Omit sub-item 29.16.3, insert the following sub-item:—
“29.16.3	- Salicylic acid and derivatives thereof:
29.16.31	- - Salicylic acid; sodium salicylate.................	32½%	12½% NZ (A): 10%
29.16.32	- - Methyl salicylate.......................................	40%	22½% NZ (A): 18%
29.16.33	- - Acetylsalicylic acid...................................	22½%	10% NZ(B): 5%
29.16.39	- - Other........................................................	7½%	Free”.
117. Omit item 29.22, insert the following item:—
“29.22	* Amine-function compounds:
29.22.1	- Diphenylamine............................................	30%	17½% NZ (A): 14%
29.22.2	- N-Phenyl-2-naphthalamine...........................	47½%	30% NZ (A): 24%
29.22.9	- Other..........................................................	7½%	Free”.
118. Omit tub-item 29.23.1, insert the following sub-item:—
“29.23.1	- p-Methylaminophenol sulphate put up for retail sale; 2,4-diaminophenol dihydrochloride put up for retail sale; p-hydroxyanilinoacetic acid put up for retail sale	22½%	10% NZ(B): 5%”

First Schedule—continued

119. Omit paragraph 29.25.19, insert the following paragraph:—
“29.25.19	- - Other........................................................	$4 per lb.	$2.25 per lb. NZ: From and including 14 February, 1966, to and including 31 December, 1967—$2.20 per lb. From and including 1 January, 1968, to and including 31 December, 1969—$2.15 per lb. From and including 1 January, 1970, to and including 31 December, 1971—$2.10 per lb. From and including 1 January, 1972, to and including 31 December, 1973—$2.05 per lb. From and including 1 January, 1974—$2 per lb.”.
120. Omit sub-items 29.31.2 and 29.31.3, insert the following sub-items:—
“29.31.2	- Zinc dialkyldithiocarbamates; sodium dialkyldi-thiocarbamates; zinc alkylenebisdithiocarbamates; sodium alkylenebisdithiocarbamates; tetramethyl-thiuram disulphide	30%	12½% NZ (A): 10%
29.31.3	- Thioglycollic acid; salts of thioglycollic acid.	22½%	10% NZ(B): 5%”.
121. Omit sub-item 29.33.1, insert the following sub-item:—
“29.33.1	- Phenylmercuric salts put up for retail sale.....	22½%	10% NZ(B): 5%”.

First Schedule—continued

122.Omit item 29.35, insert the following item:—
“29.35	* Heterocyclic compounds; nucleic acids:
29.35.1	- Mercaptobenzothiazole; mercaptobenzothiazolyl disulphide	47½%	30% NZ (A): 24%
29.35.2	- Phenothiazine..............................................	17½%	10% NZ(B): 5%
29.35.3	- Coumarin....................................................	40%	22½% NZ (A): 18%
29.35.9	- Other..........................................................	7½%	Free”.
123. Omit sub-item 29.40.1, insert the following sub-item:—
“29.40.1	- Rennet in liquid form...................................	22½%	10% NZ (B): 5%”.
124. Omit sub-item 29.42.2, insert the following sub-item:—
“29.42.2	- Strychnine put up for retail sale....................	17½%	10% NZ(B): 5%”.
125. Omit item 29.44, insert the following item:—
“29.44	* Antibiotics:
29.44.1	- Benzylpenicillin and its salts........................	$0.05 per mega unit	$0.05 per mega unit, less 10% NZ (A): $0.04 per mega unit, less 8%
29.44.2	- Phenoxymethylpenicillin and its salts............	$0.067 per gm. calculated as free acid	$0.067 per gm. calculated as free acid, less 10% NZ (A): $0.053 per gm. calculated as free acid, less 8%
29.44.3	- Streptomycin sulphate..................................	$0.075 per gm. base	$0.075 per gm. base, less 10% NZ (A): $0.06 per gm. base, less 8%
29.44.9	- Other..........................................................	7½%	Free”.

First Schedule—continued

126. Omit paragraph 30.03.59, insert the following paragraphs:—
“30.03.56	- - Containing more than 80 %, and not more than 100%, of proof spirit	32½%, and $3 per gal.	17½%, and $2.50 per gal.
30.03.57	- - Containing more than 100 %, and not more than 120%, of proof spirit	32½%, and $3.60 per gal.	17½%, and $3 per gal.
30.03.58	- - Containing more than 120%, and not more than 140%, of proof spirit	32½%, and $4.20 per gal.	17½%, and $3.50 per gal.
30.03.59	- - Other:
30.03.591	- - - Containing more than 140%, and not more than 160%, of proof spirit	32½%, and $4.80 per gal.	17½%, and $4 per gal.
30.03.599	- -- Other.......................................................	32½%, and $5.40 per gal.	17½%, and $4.50 per gal.”.
127. After paragraph 30.03.59 insert the following sub-item:—
“30.03.6	- Pure water...................................................	Free	Free”.
128. Omit paragraph 30.03.99, insert the following paragraphs:—

93.07.21	- - Of a kind commonly used with goods falling within item 93.03; lead shot	$0.005 per lb.	$0.003 per lb. NZ: Free
93.07.29	- - Other........................................................	$0.005 per lb.	$0.003 per lb.”.
525. Omit paragraph 93.07.41, insert the following paragraph:—
“93.07.41	- - Of felt:
93.07.411	- - - Of a kind commonly used with goods falling within item 93.03	45%	10% NZ (B):5%
93.07.41	- - - Other......................................................	45%	10%”.

First Schedule—continued

526. Omit sub-item 94.02.2, insert the following sub-item:—
“94.02.2	- Hairdressers’ chairs; opticians’ chairs...........	$100 each, less 30%; or, if higher, 7½%	$100 each, less 40% NZ (A): $80 each, less 32%”.
527. Omit sub-item 94.02.3, insert the following sob-item:—
“94.02.3	- Examining tables.........................................	45%	27½% NZ (A): 22%”.
528. Omit sub-item 94.02.5, insert the following sub-item:—
“94.02.5	- Other chairs and furniture.............................	42½%	17½% NZ (A): 14%”.
529. Omit paragraph 94.02.62, insert the following paragraph:—
“94.02.62	- - For examining tables.................................	45%	27½% NZ (A): 22%”.
530. Omit paragraph 94.02.64, insert the following paragraph:—
“94.02.64	- - For other chairs and furniture.....................	42½%	17½% NZ (A): 14%”.
531. In sub-item 94.04.1, after “and the like”, insert “;cushions”.
532. Omit paragraph 94.04.11, insert the following paragraph:—
“94.04.11	- - Quilts, eiderdowns and the like stuffed with feathers or down	57½%	30%”.
533. Omit paragraph (m) of the note to Chapter 95, insert the following paragraph:—
“(m) goods falling within an item in Chapter 99.”.
534. Omit item 96.06, insert the following item:—
“96.06	* Hand sieves and hand riddles, of any material	55%	27½% NZ (A): 14%”.
535. Omit paragraph 97.01.29, insert the following paragraph:—
“97.01.29	- - Of other materials......................................	7½%	Free”.
536. Omit item 97.03, insert the following item:—
“97.03	* Other toys; working models of a kind used for recreational purposes:
97.03.1	- Books.........................................................	Free	Free
97.03.9	- Other..........................................................	45%	17½%”.
537. After sub-item 97.06.3 insert the following sub-item:—
“97.06.4	- Mulberry bends for hockey blades; tennis, football and other nets	55%	17½% NZ (A): 14%”.
538. Omit sub-item 97.07.9, insert the following sub-item:—
“97.07.9	- Other..........................................................	55%	17½% NZ (A):14%”.
539. Omit paragraph 98.01.29, insert the following paragraph:—
“98.01.29	- - Other........................................................	30%	20% NZ (A):16%”.

First Schedule—continued

540. Omit paragraph 98.0S.21, insert the following paragraph:—
“98.05.21	- - In fancy boxes...........................................	37½%	12½% NZ (A): 10%”.
541. Omit sub-items 98.05.4 and 98.05.9. insert the following sub-items:—
“98.05.4	- School chalks; sheep marking crayons:
98.05.41	- - School chalks............................................	47½%	22½%
98.05.42	- - Sheep marking crayons..............................	45%	17½%
98.05.9	- Other..........................................................	45%	17½% NZ (A): 14%”.
542. Omit item 98.13, insert the following item:—
“98.13	* Corset busks and similar supports for articles of apparel or clothing accessories	52½%	22½% NZ (A): 18%”.
543. Omit paragraph 99.01.91, insert the following paragraph:—”
“99.01.91	- - Having a value not exceeding $50 each.......	85 each	84 each NZ (A): $3.20 each”.
544. Omit sub-item 99.04.1, insert the following sub-item:—
“99.04.1	- Put up for retail sale.....................................	30%	12½% NZ (A): 10%”

SECOND SCHEDULE Section 11(3.).

AMENDMENTS OF PART II. OF THE SECOND SCHEDULE TO THE PRINCIPAL ACT

1. Omit—
“Paragraph	57.09.99
Sub-paragraph	57.10.999
Paragraph	57.11.99”,
insert—
“Sub-item	57.09.9
Paragraph	57.10.99
Sub-item	57.11.9”.
2. Omit—
“Paragraph	70.10.91”,
insert—
“Sub-paragraph	70.10.919”,
3. After—
“Paragraph	82.09.21”.
insert—
“Paragraph	82.09.22”.
4. After—
“Sub-item	92.06.9”
insert—
“Paragraph	92.08.21”.

THIRD SCHEDULE Section 11(4.).

AMENDMENT OF PART III. OF THE SECOND SCHEDULE TO THE PRINCIPAL ACT

Before—
“Sub-item	82.11.9”
insert—
“Sub-item	82.11.2”.

FOURTH SCHEDULE Section 11(5.).

AMENDMENTS OF PART IV. OF THE SECOND SCHEDULE TO THE PRINCIPAL ACT

1. After—
“Sub-item	41.02.9”
insert—
“Paragraph	41.03.19”.
2. Omit—
“Paragraph	45.04.99”,
insert—
“Sub-paragraph	45.04.991
Sub-paragraph	45.04.999”.
3. Omit—
“Paragraph	55.09.26”,
insert—
“Sub-paragraph	55.09.131
Sub-paragraph	55.09.139”.

FIFTH SCHEDULE Section 11(6.).

AMENDMENTS OF PART V. OF THE SECOND SCHEDULE TO THE PRINCIPAL ACT

1. Omit—
“Paragraph	94.01.22
Paragraph	94.01.29 ”,
insert—
“Paragraph	94.01.21
Sub-paragraph	94.01.299”.
2. After
“Sub-item	97.06.1”
insert—
“Sub-item	97.06.4”.

SIXTH SCHEDULE Section 11(7.).

AMENDMENTS OF PART I. OF THE THIRD SCHEDULE TO THE PRINCIPAL ACT

1. Omit—
“Sub-item	27.07.9	”.
insert—
“Paragraph	27.07.91	”.
2. Omit—
“Sub-paragraph	82.04.991	”.
insert—
“Sub-paragraph	82.04.921	”.

SEVENTH SCHEDULE Section 11(8.).

AMENDMENTS OF PART II. OF THE THIRD SCHEDULE TO THE PRINCIPAL ACT

1. Omit—
“Item	02.01	”.
insert—
“Sub-item	02.01.1	”.
Sub-item	02.01.2
Sub-item	02.01.9	”.
2. After—
“Sub-item	02.06.1	”.
insert—
“Sub-item	02.06.2	”.

Seventh Schedule—continued

3. After—
“Sub-item	07.01.2	”.
insert—
“Paragraph	07.04.21	”.
4. Omit—
“Paragraph	07.05.11
Sub-paragraph	07.05.191
Sub-paragraph	07.05.991
Sub-paragraph	07.05.999	”.
insert—
“Sub-paragraph	07.05.212
Sub-paragraph	07.05.219
Sub-paragraph	07.05.299
Sub-paragraph	07.05.311
Sub-paragraph	07.05.411
Sub-paragraph	07.05.413
Sub-paragraph	07.05.414
Sub-paragraph	07.05.419
Sub-paragraph	07.05.491
Sub-paragraph	07.05.493
Sub-paragraph	07.05.499
Paragraph	07.05.91
Paragraph	07.05.99	”.
5. Omit—
“Sub-item	03.01.5	”.
insert—
“Paragraph	08.01.51	”.
6. Omit—
“Sub-item	08.01.6	”.
insert—
“Sub-paragraph	08.01.611
Sub-paragraph	08.01.612
Sub-paragraph	08.01.691
Sub-paragraph	08.01.692	”.
7. Omit—
“Item	08.02	”.
insert—
“Sub-item	08.02.1	”.
Sub-item	08.02.9	”.
8. Omit—
“Paragraph	08.05.91
Paragraph	08.05.99...................	Hazel nuts”.
insert—
“Sub-paragraph	08.05.191
Sub-paragraph	08.05.199.................	Hazel nuts
Sub-paragraph	08.05.291
Sub-paragraph	08.05.299.................	Hazel nuts”.

Seventh Schedule—continued

9. Omit—
“Sub-item	08.08.9	”.
insert—
“Paragraph	08.08.91	”.
Paragraph	08.08.99
10. After—
“Sub-item	08.12.1	”.
insert—
“Sub-item	08.12.2	”.
11. Omit—
“Item	10.06	”.
insert—
“Sub-item	10.06.1	”.
Sub-item	10.06.9
12. Omit—
“Sub-item	11.01.2	”.
insert—
“Paragraph	11.01.21
Paragraph	11.01.29	”.
13. Omit—
“Paragraph	11.02.12	”.
insert—
“Sub-paragraph	11.02.121
Sub-paragraph	11.02.129	”.
14. After—
“Paragraph	11.08.29	”.
insert—
“Sub-item	11.08.3	”.
15. After—
“Paragraph	13.03.31	”.
insert—
“Sub-item	13.03.5	”.
16. After—
“Sub-item	17.02.4	”.
insert—
“Sub-item	17.02.5	”.
17. After—
“Sub-item	17.04.1	”.
insert—
“Sub-item	17.04.2..............	Hazelnut pastes and meals”.
18. Omit
“Sub-item	20.01.1..............	Goods other than mustard pickles
Sub-item	20.01.2..............	Goods other than mustard pickles
Sub-item	20.01.3..............	Goods other than mustard pickles
Sub-item	20.01.4..............	Goods other than mustard pickles
Sub-item	20.01.5..............	Goods other than mustard pickles”,
insert—		Goods other than mustard pickles”,
“Paragraph	20.01.19.............	Goods other than mustard pickles
Paragraph	20.01.29.............	Goods other than mustard pickles
Paragraph	20.01.39.............	Goods other than mustard pickles
Paragraph	20.01.49.............	Goods other than mustard pickles
Paragraph	20.01.59.............	Goods other than mustard pickles”.

Seventh Schedule—continued

19. Omit—
“Paragraph	20.02.91	”.
insert—
“Sub-paragraph	20.02.919	”.
20. After—
“Item	20.05	”.
insert—
“Paragraph	20.07.41	”.
Paragraph	20.07.49	”.
21. After—
“Sub-item	21.07.2	”.
insert—
“Sub-item	21.07.5	”.
22. Omit—
“Sub-item	21.07.9	”.
insert—
“Paragraph	21.07.91	”.
Paragraph	21.07.99	”.
23. After—
“Sub-item	22.04.9	”.
insert—
“Sub-paragraph	22.09.621
Sub-paragraph	22.09.622
Sub-paragraph	22.09.623
Sub-paragraph	22.09.624
Sub-paragraph	22.09.625
Sub-paragraph	22.09.626
Sub-paragraph	22.09.627
Sub-paragraph	22.09.628
Sub-paragraph	22.09.629
Sub-paragraph	22.09.631
Sub-paragraph	22.09.632
Sub-paragraph	22.09.633
Sub-paragraph	22.09.634
Sub-paragraph	22.09.635
Sub-paragraph	22.09.636
Sub-paragraph	22.09.637
Sub-paragraph	22.09.638
Sub-paragraph	22.09.639
24. Omit—
“Sub-item	23.01.9	”.
23. Omit—
“Sub-item	23.07.9	”.
insert—
“Paragraph	23.07.91	”.
Paragraph	23.07.99	”.
26. After—
“Item	27.06	”.
insert—
“Paragraph	27.07.31	”.
27. Omit—
“Paragraph	29.14.35	”.
Paragraph	29.14.36	”.
28. After—
“Paragraph	32.09.39	”.
insert—
“Paragraph	32.09.49	”.

Seventh Schedule—continued

29. Omit—
“Sub-item	32.09.9	”.
insert—
“Sub-item	32.09.9........................	Goods to which note 4 to Chapter 32 in the First Schedule applies”.
30. Omit—
“Sub-item	33.04.1
Paragraph	33.04.91
Paragraph	33.04.99
insert—
“Sub-paragraph	33.04.111
Sub-paragraph	33.04.112
Sub-paragraph	33.04.113
Sub-paragraph	33.04.114
Sub-paragraph	33.04.115
Sub-paragraph	33.04.116
Sub-paragraph	33.04.117
Sub-paragraph	33.04.118
Sub-paragraph	33.04.119
Sub-paragraph	33.04.121
Sub-paragraph	33.04.122
Sub-paragraph	33.04.123
Sub-paragraph	33.04.124
Sub-paragraph	33.04.125
Sub-paragraph	33.04.126
Sub-paragraph	33.04.127
Sub-paragraph	33.04.128
Sub-paragraph	33.04.129
Sub-paragraph	33.04.191
Sub-paragraph	33.04.199
Sub-paragraph	33.04.911
Sub-paragraph	33.04.912
Sub-paragraph	33.04.913
Sub-paragraph	33.04.914
Sub-paragraph	33.04.915
Sub-paragraph	33.04.916
Sub-paragraph	33.04.917
Sub-paragraph	33.04.918
Sub-paragraph	33.04.919
Sub-paragraph	33.04.921
Sub-paragraph	33.04.922
Sub-paragraph	33.04.923
Sub-paragraph	33.04.924
Sub-paragraph	33.04.925
Sub-paragraph	33.04.926
Sub-paragraph	33.04.927
Sub-paragraph	33.04.928
Sub-paragraph	33.04.929
Sub-paragraph	33.04.991
Sub-paragraph	33.04.999	”.
31. Omit—
“Sub-item	35.01.2	”.
insert—
“Paragraph	35.01.11	”.
Paragraph	35.01.12	”.
32. Omit—
“Item	38.17	”.
Insert—
“Sub-item	38.17.1
Sub-item	38.17.2	”.

Seventh Schedule—continued

33. Omit—
“Item	38.18	”.
insert—
“Sub-item	38.18.1
Sub-item	38.18 9	”.
34. After—
“Sub-paragraph	39.01.171	”.
insert—
“Sub-paragraph	39 01 173	”.
35. Omit—
“Item	43.03	”.
insert—
“Sub-item	43.03.1
Sub-item	43.03 9	”.
36. After—
“Sub-item	44.22.1	”.
insert—
“Sub-item	44.22 2	”.
37. Omit—
“Sub-item	46.02.2	”.
insert—
“Paragraph	46.02 29	”.
38. Omit—
“Sub-paragraph	46.02.999	”.
insert—
“Paragraph	46.02.99	”.
39. After—
“Paragraph	48.16.99	”.
insert—
“Sub-item	48.21.3	”.
40. Omit—
“Sub-paragraph	54.05.999..............	Fabrics wholly, or containing not less than 50% by weight, of flax”,
insert—
“Paragraph	54.05.9..................	Fabrics wholly, or containing not less than 50% by weight, of flax”.
41. Omit—
“Paragraph	55.09.25	”.
insert—
“Paragraph	55.09.14	”.
42. Omit—
“Paragraph	57.09.99
insert—
“Sub-item	57.09.9
43. Omit—
“Sub-paragraph	57.10.99	”.
insert—
“Paragraph	57.10.9	”.

Seventh Schedule—continued

44. Omit—
“Paragraph	57.11.9	”.
insert—
“Sub-item	57.11.9	”.
45. Omit—
“Sub-item	57.12.9	”.
insert—
“Item	57.12	”.
46. Omit—
“Sub-item	59.08.6	”.
insert—
“Paragraph	59.08.61	Leather cloth; bookbinders’ cloth”,
47. Omit—
“Item	59.15	Canvas fire hose”.
insert—
“Sub-item	59.15.1.................	Canvas fire hose
Sub-item	59.15.9.................	Canvas fire hose”.
48. After—
“Sub-item	68.02.1	”.
insert—
“Sub-paragraph	68.02.399	”.
49. Omit—
“Sub-item	68.13.9	”.
insert—
“Sub-item	68.13.9.................	Mixtures”.
50. After—
“Sub-item	70.13.2	”.
insert—
“Sub-paragraph	70.14.942	”.
51. Omit—
“Sub-item	73.31.1	”.
insert—
“Paragraph	73.31.11
Paragraph	73.31.19	”.
52. Omit—
“Paragraph	73.34.31	”.
insert—
“Sub-paragraph	73.34.311	”.
53. After—
“Sub-item	76.14.1	”.
insert—
“Sub-paragraph	76.16.121	”.
54. Omit—
“Sub-paragraph	82.04.962	”.
insert—
“Paragraph	82.04.22
Sub-paragraph	82.04.922
Paragraph	82.05.54
55. After—
“Sub-paragraph	82.05.591	”.
insert—
“Paragraph	83.01.41

Seventh Schedule—continued

56. After—
“Paragraph	84.34.24	”.
insert—
“Paragraph	84.38.22
Sub-item	84.39.3	”.
57. After—
“Paragraph	84.40.12	”.
insert—
“Paragraph	84.40.13	”.
58. Omit—
“Paragraph	93.06.19	”.
insert—
“Sub-paragraph	93.06.191
Sub-paragraph	93.06.199	”.

EIGHTH SCHEDULE Section 11(9.).

AMENDMENT OF PART III. OF THE THIRD SCHEDULE TO THE PRINCIPAL ACT

After—
“Paragraph	58.07.92	”
insert—
“Paragraph	61.08.91	”.

NINTH SCHEDULE Section 11(10.).

AMENDMENTS OF PART IV. OF THE THIRD SCHEDULE TO THE PRINCIPAL ACT

1. Omit—
“Sub-item	28.17.1...........................	Goods for fellmongering purposes”,
insert—
“Paragraph	28.17.11.........................	Goods for fellmongering purposes
Paragraph	28.17.19.........................	Goods for fellmongering purposes”.
2. Omit—
“Sub-item	35.01.1	”.
insert—
“Sub-item	35.01.2	”.
3. Omit—
“Item	40.16	”.
insert—
“Sub-item	40.16.9	”.
4. Omit—
“Sub-item	48.07.4	1
Sub-item	48.07.5	”.
insert—
“Paragraph	48.07.42
Paragraph	48.07.41	”.
5. After—
“Sub-item	59.06.9	”.
insert—
“Paragraph	59.08.61.........................	Goods other than leather cloth or bookbinders’ cloth”.
6. Omit—
“Item	59.15..............................	Goods other than canvas fire hose”.
insert—
“Sub-item	59.15.1...........................	Goods other than canvas fire hose
Sub-item	59.15.9...........................	Goods other than canvas fire hose”.
7. Omit—
“Paragraph	60.04.41
Paragraph	60.04.49	”.
insert—
“Sub-item	60.04.4
Paragraph	60.04.51
Paragraph	60.04.59	”.

Ninth Schedule—continued

8. Omit—
“Sub-item	61.03.2
Sub-item	61.04.1	”.
insert—
“Paragraph	61.03.21
Paragraph	61.03.29
Paragraph	61.04.11
Paragraph	61.04.19	”.
9. Omit—
“Sub-item	61.08.9	”.
insert—
“Paragraph	61.08.99	”.
10. After—
“Item	68.12	”.
insert—
“Sub-item	68.13.9.......................	Goods other than mixtures”.
11. After—
“Sub-paragraph	73.32.991	”.
insert—
“Paragraph	73.34.39	”.
12. After—
“Paragraph	73.38.91	”.
insert—
“Sub-paragraph	73.38.929	”.
13. Omit—
“Paragraph	73.40.99	”.
insert—
“Sub-paragraph	73.40.999
Sub-paragraph	74.03.191	”.
14. After—
“Sub-paragraph	74.03.199	”.
insert—
“Sub-paragraph	74.03.299	”.
15. After—
“Sub-paragraph	74.18.999	”.
insert—
“Sub-paragraph	74.19.599	”.
16. After—
“Paragraph	76.15.99	”.
insert—
“Sub-paragraph	76.16.129	”.
17. Omit—
“Paragraph	78.02.19	”.
insert—
“Sub-paragraph	78.02.919	”.
18. Omit—
“Paragraph	82.04.39
Sub-paragraph	82.04.992	”.
insert—
“Paragraph	82.04.24
Sub-paragraph	82.04.923	”.
19. Omit—
“Sub-item	82.14.2	”.
insert—
“Paragraph	82.14.21
Paragraph	82.14.29	”.

Ninth Schedule—continued

20. After—
“Sub-item	83.01.2	”.
insert—
“Paragraph	83.01.49	”.
21. After—
“Sub-item	83.11.9	”.
insert—
“Sub-item	83.13.2	”.
22. After—
“Sub-item	84.08.2	”.
insert—
“Sub-item	84.08.3	”.
23. After—
“Sub-paragraph	84.48.991	”.
insert—
“Paragraph	84.49.31	”.
24. Omit—
“Sub-item	84.63.9	”,
insert—
“Sub-item	84.63.9	Bearing housings”.
25. Omit
“Sub-item	85.23.1	”.
insert—
“Sub-item	85.23.2	”.
26. After—
“Sub-paragraph	90.16.269	”.
insert—
“Sub-paragraph	90.16.291	”.
27. Omit—
“Sub-item	93.06.2	”.
insert—
“Paragraph	93.06.21
Paragraph	93.06.29	”.
28. After—
“Sub-item	97.04.9
insert—
“Sub-item	97.06.4	”.

TENTH SCHEDULE Section 12.

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE TO THE PRINCIPAL ACT AS AMENDED BY SECTION 11 OF THIS ACT

1. Omit from sub-item 73.35.5 “or 73.35.4”, insert “,73.35.4, 73.35.6 or 73.35.7”.

2. After sub-item 73.35.5 insert the following sub-items:—

“73.35.6	- Suitable for use in engines of a kind falling within paragraph 84.06.29	35%	27½%
73.35.7	- Suitable for use in engines of a kind falling within paragraph 84.06.32, 84.06.33 or 84.06.39	42½%	25%”,

3. Omit note 8 to Division XVI., insert the following note:—

“ 8. In this Schedule, ’horsepower’ and’ brake horsepower’, in relation to an internal combustion piston engine means—
(a)the net output in brake horsepower that the engine is capable of delivering continuously at a stated crankshaft speed under standard operating conditions; or
(b) if the Minister directs that the last preceding paragraph does not apply in relation to the engine, the normal working load horsepower of the engine as determined in such manner as the Minister directs.”.
4. In sub-item 84.06.2, after “tractors”, insert “; engines of a kind commonly used in motor vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9, not being engines falling within sub-item 84.06.1”.

Tenth Schedule—continued

5.After sub-paragraph 84.06.229 insert the following paragraph:—
“84.06.29	- -Other.............................................................................	35%	27½%”.
6. Omit sub-paragraphs 84.06.592 and 84.06.593, insert the following sub-paragraphs:—
“84.06.592	- - - Suitable for use in engines of a kind falling within paragraph 84.06.32, 84.06.33 or 84.06.39	42½%	25%
84.06.593	- - - Suitable for use in engines of a kind falling within paragraph 84.06.29	35%	27½%”.
7. Omit sub-paragraph 84.10.912, insert the following sub-paragraphs:—
“84.10.912	- - - Suitable for use in engines of a kind falling within paragraph 84.06.29	35%	27½%”.
84.10.913	- - - Suitable for use in engines of a kind falling within paragraph 84.06.32, 84.06.33 or 84.06.39	42½%	25%”.
8. Omit sub-paragraphs 84.18.943 and 84.18.944, insert the following sub-paragraphs:—
“84.18.943	- - - Suitable for use in engines of a kind falling within paragraph 84.06.29

35%	27½%
84.18.944	- - - Suitable for use in internal combustion piston engines, not being goods falling within subparagraph 84.18.942, 84.18.943 or 84.18.945	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use
84.18.945	- - - Suitable for use in engines of a kind falling within paragraph 84.06.32, 84.06.33 or 84.06.39	42½%	25%”.
9. Omit paragraphs 84.63.11 and 84.63.19, insert the following paragraphs:—
“84.63.11	- - Suitable for incorporation in engines of a kind falling within sub-item 84.06.1 or paragraph 84.06.29	35%	27½%
84.63.12	- - Suitable for incorporation in engines of a kind falling within paragraph 84.06.32, 84.06.33 or 84.06.39	42½%	25%
84.63.19	- - Other............................................................................	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use”.

Tenth Schedule—continued

10. Omit note 8 to Chapter 87.

11. Omit sub-paragraph 87.02.192.

12. Omit sub-paragraph 87.03.992.

ELEVENTH SCHEDULE Section 13 (1.).

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE TO THE PRINCIPAL ACT AS AMENDED BY SECTIONS 11 AND 12 OF THIS ACT

1.Omit note 3 to Chapter 15, insert the following notes:—

“3. Where a mixture of oils falls within item 15.04, the mixture shall, for the purposes of that item, be deemed to consist wholly of—
(a)if one only of the oils is an oil of a kind referred to in that item—that oil;
(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c)in any other case—such one of those oils as the Minister directs.
“4. In the last preceding note, a reference to oils shall be read as including a reference to fats.
“5. Where a mixture of oils falls within item 15.07 (not being a mixture that, apart from this note, falls within sub-item 15.07.7), the mixture shall, for the purposes of that item, be deemed to consist wholly of—
(a) if one only of the oils is an oil of a kind referred to in that item—that oil;
(b)if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c) in any other case—such one of those oils as the Minister directs.
“6. Where a mixture of oils falls within sub-item 15.07.7, the mixture shall, for the purposes of that sub-item, be deemed to be—
(a) if there is a greater quantity, by weight, of one fixed vegetable oil than of any other—a mixture of that oil; or

(b) in any other case—a mixture of such fixed vegetable oil as the Minister directs.

“7. Where a mixture of oils falls within item 15.08, the mixture shall, for the purposes of that item, be deemed to consist wholly of—
(a) if one only of the oils is an oil of a kind referred to in that item—that oil;
(b)if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c) in any other case—such one of those oils as the Minister directs.”.

2. After paragraph 15.07.21 insert the following paragraph:—

“15.07.22

- - Soya bean oil.................................................................

$0.20 per gal.

$0.167 per gals NZ (A): $0.133 per gal”.

3. Omit from sub-item 15.07.4 “ rape seed oil;”.

4. Omit sub-items 15.07.5, 15.07.6 and 15.07.7, insert the following sub-items:—

“15.07.5	- Castor oil; linseed oil:
15.07.51	- - Castor oil:
15.07.511	- - - In packs not exceeding 1 gallon..................................	$0.10 per gal.	$0.056 per gal.
15.07.519	- - - Other............................................................................	$0.10 per gal.	$0.056 per gal. NZ: Free
15.07.52	- - Linseed oil:
15.07.521	- - - Having a FOB price per gallon exceeding $0.975	$0.45 per gal.	$0.45 per gal

Eleventh Schedule—continued

4.—continued
15.07.529	- - - Other......................................................	$0.45 per gal., and 0.8 % of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1	$0.45 per gal., and 0.8 % of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1
15.07.6	- Cotton seed oil; maize oil; olive oil; palm oil; peanut oil; rape seed oil; safflower seed oil; soya bean oil; sunflower seed oil:
15.07.61	- - Palm oil (other than edible grades) being palm oil that is not to be used for edible purposes either in the condition as imported or after processing in Australia	Free	Free
15.07.62	- - Olive oil:
15.07.621	- - - In packs not exceeding 1 gallon................	$0.40 per gal.	$0.35 per gal.
15.07.629	- - - Other......................................................	$0.40 per gal.	$0.35 per gal NZ (A): $0.28 per gal.
15.07.63	- - Peanut oil..................................................	$0.40 per gal.	$0.267 per gal.
15.07.64	- - Safflower seed oil:
15.07.641	- - - In packs not exceeding 1 gallon................	$0.30 per gal.	$0.283 per gal.
15.07.649	- - - Other......................................................	$0.30 per gal.	$0.283 per gal. NZ (A): $0.226 per gal.
15.07.65	- - Rape seed oil.............................................	$0.40 per gal.	$0.267 per gal. NZ: Free
15.07.69	- - Other:
15.07.691	- - - In packs not exceeding 1 gallon................	$0.40 per gal.	$0.267 per gal.
15.07.699	- - - Other......................................................	$0.40 per gal.	$0.267 per gal. NZ (A): $0.213 per gal.
15.07.7	- Edible mixtures of oils; mixtures of oils to be used for edible purposes either in the condition as imported or after processing in Australia:
15.07.71	- - Peanut oil mixtures....................................	$0.40 per gal.	$0.267 per gal.
15.07 72	- - Coconut oil mixtures.................................	$0.40 per gal.	$0.267 per gal.

Eleventh Schedule—continued

4.—continued
15.07.73	- - Rape seed oil mixtures..............................................	$0.40 per gal.	$0.267 per gal. NZ: Free
15.07.79	- - Other:
15.07.791	- - - In packs not exceeding 1 gallon...........................	$0.40 per gal.	$0.267 per gal.
15.07.799	- - - Other..........................................................................	$0.40 per gal.	$0.267 per gal. NZ (A): $0.213 per gal.”.
After sub-item 21.07.5 insert the following sub-item:—
“21.07.6	- Being produce of vegetable origin put up in airtight cans, bottles, jars or similar containers:
21.07.61	- - In packs not exceeding a quarter pint.....................	$0.175 per doz. packs	$0.092 per doz. Packs DPC: $0.092 per doz. Packs NZ: 30%, or, if lower, $0.092 per doz. packs
21.07.62	- - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. Packs DPC: $0.187 per doz. Packs NZ: 30%, or, if lower, $0.187 per doz. packs
21.07.63	- - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs DPC: $0.375 per doz. packs NZ: 30%, or, if lower, $0.375 per doz. packs
21.07.64	- - In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.75 per doz. packs DPC: $0.75 per doz. packs NZ: 30%, or, if lower, $0.75 per doz. packs
21.07.69	- - Other............................................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.”.
6. After sub-item 40.08.1 insert the following sub-item:—
“40.08.2	- Of a kind used solely or principally for X-ray protection	30%	22½%”.

Eleventh Schedule—continued

7. Omit sub-item 40.13.1, insert the following sub-item:—
“40.13.1	- Aprons; infants’ pilches:
40.13.11	- - Aprons of a kind used solely or principally for X-ray protection	30%	22½%
40.13.19	- - Other........................................................	35%	17½% “.
8. After sub-item 40.14.4 insert the following sub-item:—
“40.14.3	- Of a kind used solely or principally for X-ray protection	30%	22½%”.
9. Omit paragraphs 65.01.91 and 65.01.99, insert the following paragraphs:—
“65.01.91	- - Of wool felt..............................................	40%, or, if higher, $1.50 per doz.	22½%, or, if higher, $0.50 per doz. NZ (A): 18%
65.01.92	- - Of fur or hair felt.......................................	35%, or, if higher, $3 per doz.	22½%, or, if higher, $1.80 per doz. NZ (A): 18%
63.01.99	- - Of other materials......................................	524%	27½% NZ (A): 18%”.
10. Omit paragraph 65.02.91, insert the following paragraph:—
“65.02.91	- - Of fur felt, hair felt or velours, for women’s and girls’ hats	35%, or, if higher, $3 per doz.	22½%, or, if higher, $1.80 per doz. NZ (A); 18%”.
11. Omit paragraphs 65.03.21 and 65.03.29, insert the following paragraphs:—
“65.03.21	- - Of wool felt..............................................	40%, or, if higher, $1.50 per doz.	22½%, or,, if higher, $0.50 per doz. NZ: 22½%.
65.03.22	- - Of fur or hair felt.......................................	35%, or, if higher, $3 per doz.	22½%, or, if higher, $1.80 per doz. NZ: 22½%
65.03.29	- - Of other materials......................................	524%	27½% NZ: 22½%”.
12. Omit sub-item 70.19.2, insert the following sub-item:—
“70.19.2	- Glass grains (that is to say, ballotini).............	35%	25%”.
13. Omit sub-item 70.19.9, insert the following sub-item:—
“70.19.9	- Other:
70.19.91	- - Fragments and chippings...........................	27½%	12½%
70.19.99	- - Other........................................................	45%	27½%”,

Eleventh Schedule—continued

14. Omit paragraph 85.01.42, insert the following paragraph:—
“85.01.42	- - Instrument transformers; testing transformers:
85.01.421	- - - Testing transformers having a kVA. rating exceeding 100	7½%	Free
85.01.429	- - - Other......................................................	37½%	22½%”.
15. Omit sub-item 97.06.1, insert the following sub-item:—
“97.06.1	- Cricket balls and cricket bats; coir mats:
97.06.11	- - Cricket balls and cricket bats......................	45%	22½%
97.06.12	- - Coir mats..................................................	30%, or, if higher, $0. 05 per sq. yd.	17½%”.

TWELFTH SCHEDULE Section 13 (2.).

AMENDMENT OF PART V. OF THE SECOND SCHEDULE TO THE PRINCIPAL ACT AS AMENDED BY SECTIONS 11 AND 12 OF THIS ACT

Omit—
“Sub-item	97.06.1”,
insert—
“Paragraph	97.06.11
Paragraph	97.06.12”.

THIRTEENTH SCHEDULE Section 13 (3.).

AMENDMENT OF PART II. OF THE THIRD SCHEDULE TO THE PRINCIPAL ACT AS AMENDED BY SECTIONS 11 AND 12 OF THIS ACT

After—
“Sub-item	62.05.9........................... Waist banding for apparel; cheese caps”
Insert—
“Paragraph	65.01.99	”,
Paragraph	65.03.29	”,