DRAWBACK ON EXPORTED MOSAIC TILES [ S.L.337.28 1
SUBSIDIARY LEGISLATION 337.28
DRAWBACK ON EXPORTED MOSAIC TILES 
ORDER
15th July, 1969
LEGAL NOTICE 78 of 1969.
Citation. 
Tiles Order.
Drawback on 
mosaic tiles.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3, 4 and 5 hereof, a drawback of the import duties charged
on the goods mentioned in the First Column of the Schedule shall
be allowed on the exportation of mosaic tiles manufactured in these
Islands at the rate specified in respect of such goods in the Second
Column of the said Schedule.
Proof of 
exportation of tiles.
3. A claim for the payment of drawback shall be supported by
such documents as the Comptroller of Customs may require in each
particular case to prove that the tiles in respect of which the
drawback is claimed have been exported; such documents shall also
give the separate measurements of the tiles exported.
Keeping of 
records.
4. (1) The Comptroller of Customs may require the
manufacturer of the tiles to keep such records as he may consider
necessary to show the quantities of cement used on which
drawback is claimed.
(2) Such records shall be kept available for inspection by any
officer of Customs on the premises of the manufacturer.
Customs control.
measured by officers of Customs on the premises of the
manufacturer, or at such other place as may be determined by the
Comptroller of Customs, at the manufacturer’s expense and after
such inspection and measurement they shall be packed in the
presence of such officers and sealed by them.
(2) For the purposes of the inspection and measurements
required in accordance with the provisions of sub-article (1) the
manufacturer shall give the Comptroller of Customs not less than
three days’ notice in writing of the date on which he intends to
export the tiles and such notice shall contain particulars of the
place at which and the hours during which such inspections may be
carried out.
2 [ S.L.337.28 DRAWBACK ON EXPORTED MOSAIC TILES
SCHEDULE
Article 2
First Column Second Column
Goods Rate of Drawback
Cement The duty paid on 16.5 Kgs for every
square metre.
