DRAWBACK ON EXPORTED 
CRIMPED AND TEXTURISED YARN [ S.L.337.12 1
SUBSIDIARY LEGISLATION 337.12
DRAWBACK ON EXPORTED CRIMPED AND 
TEXTURISED YARN ORDER
16th February, 1962
LEGAL NOTICE 14 of 1962.
Citation. 
Crimped and Texturised Yarn Order.
Drawback on 
exportation of 
crimped and 
texturised yarn.
Cap. 337.
2. (1) Subject to the provisions of the Import Duties Act and
of articles 3 and 4 of this Order, a drawback of the import duties
charged on the articles specified in the Schedule shall be allowed
on the exportation of crimped and texturised yarn manufactured in
these Islands from imported continuous nylon filament and
processing oil and wound on imported paper cones.
(2) For the purpose of calculating drawback in accordance
with the provisions of sub-article (1), account shall be taken of
such wastage of yarn as shall be shown to the satisfaction of the
Comptroller of Customs to have been the unavoidable minimum
wastage arising from the manufacture of the crimped and texturised
yarn:
Provided that such wastage is retained and disposed of by
the manufacturer in accordance with such conditions as the
Comptroller of Customs may determine.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the
manufacturer of the crimped and texturised yarn to keep such
records as he may consider necessary to show the quantities of the
articles specified in the Schedule imported or withdrawn from bond
and used in the manufacture and winding of the crimped and
texturised yarn.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the manufacturer.
Customs control.
be inspected 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 shall be packed and sealed in the presence of such
Officers.
(2) For the purposes of the inspection 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 crimped and
texturised yarn and such notice shall contain particulars of the
place at which and the hours during which such inspection may be
carried out.
2 [ S.L.337.12
DRAWBACK ON EXPORTED 
CRIMPED AND TEXTURISED YARN
SCHEDULE
Article 2
Continuous nylon filament, processing oil and paper cones.
