DRAWBACK ON FRUIT SQUASHES 
AND NON-ALCOHOLIC BEVERAGES [ S.L.337.03 1
SUBSIDIARY LEGISLATION 337.03
DRAWBACK ON FRUIT SQUASHES AND NON-
ALCOHOLIC BEVERAGES ORDER
9th June, 1961
LEGAL NOTICE 30 of 1961, as amended by Legal Notice 25 of 1964.
Citation. 
and Non-alcoholic Beverages Order.
Interpretation.
beverages, other than milk, coffee, tea, cocoa and similar food
beverages, not containing more than two per centum of alcohol.
Drawback on 
exportation of fruit 
squashes and non-
alcoholic 
beverages.
Amended by:
L.N. 25 of 1964.
Cap. 337.
3. Subject to the provisions of the Import Duties Act, a
drawback of the import duties charged on the goods mentioned in
the Schedule shall be allowed on the exportation or shipment as
stores of fruit squashes, fruit juice concentrates, non-alcoholic
concentrates and non-alcoholic beverages produced or prepared in
these Islands.
Amended by:
L.N. 25 of 1964.
SCHEDULE
Goods on which drawback is allowed
Colourings, concentrates, essences, essential oils, extracts,
fruit juices, fruit paste and citric acid which the Comptroller of
Customs is satisfied have been used in the production or
preparation of the fruit squashes, fruit juice concentrates, non-
alcoholic concentrates and non-alcoholic beverages exported or
shipped as stores.
