Customs Act 1901
Customs Tariff Act 1987
PART III OF SCHEDULE 4
BY-LAW No. 9540001
I, RAYFIELD JOHN BANVILL, delegate of the Comptroller-General of
Customs for the purposes of section 271 of the Customs Act 1901,
hereby make the by-law set out in Schedule 1, and revoke the by-law
set out in Schedule 2.
Unless the context otherwise requires, where a description of goods is
specified in the by-law set out in Schedule 1, the goods to which that
by-law applies by virtue of that description are such goods to which
that description would apply if it were specified in the tariff
classification in Schedule 3 to the Customs Tariff Act 1987.
Unless the context otherwise requires, any word or phrase used in a
reference in the by-law set out in Schedule 1 has the same meaning
as if it were used in the tariff classification in Schedule 3 to the
Customs Tariff Act 1987 that applies to those goods to which that
reference in that by-law applies.
SCHEDULE 1
BY-LAW NO. 9540001
Item 40A
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 9540001.
2. This by-law shall take effect on and from 1 January 1994.
3. Item 40A in Part III of Schedule 4 to the Customs Tariff Act 1987
applies to fabrics classified under 5903 or 5907 in Schedule 3
to the Customs Tariff Act 1987, specially prepared or coated
for use in the manufacture of emery cloth.
4. For the purposes of this by-law, the manufacture of abrasive
cloth coated with any of the following substances in granular
or powder form will constitute compliance with this by-law:
(a) aluminium oxide;
(b) garnet;
(c) natural emery;
(d) silicon carbide.
5. For the purposes of this by-law, the "Customs Tariff Act 1987"
means the Customs Tariff Act 1987, as amended or proposed to be
altered.
2
SCHEDULE 2
1. Customs By-law No. 9340020 published in Gazette No. S 56 of
18 February 1993, is revoked on and from 8 March 1995.
Dated this Second day of March 1995
RAYFIELD JOHN BANVILL
Delegate of the Comptroller-
General of Customs