{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;} {\f36\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Palatino{\*\falt Book Antiqua};}{\f191\froman\fcharset238\fprq2 Times New Roman CE;}{\f192\froman\fcharset204\fprq2 Times New Roman Cyr;}{\f194\froman\fcharset161\fprq2 Times New Roman Greek;} {\f195\froman\fcharset162\fprq2 Times New Roman Tur;}{\f196\froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f197\froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f198\froman\fcharset186\fprq2 Times New Roman Baltic;} {\f199\froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255; \red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\stylesheet{ \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \styrsid12586841 Normal;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\* \ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext15 \styrsid12586841 Default;}{\s16\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM1;}{\s17\ql \li0\ri0\sa63\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM149;}{ \s18\ql \li0\ri0\sa258\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM151;}{\s19\ql \li0\ri0\sl260\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM4;}{\s20\ql \li0\ri0\sl263\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM2;}{\s21\ql \li0\ri0\sl260\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM5;}{ \s22\ql \li0\ri0\sl251\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM9;}{\s23\ql \li0\ri0\sa623\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM147;}{\s24\ql \li0\ri0\sl263\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM10;}{\s25\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM16;}{\s26\ql \li0\ri0\sl258\slmult0 \nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM19;}{\s27\ql \li0\ri0\sl258\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM31;}{\s28\ql \li0\ri0\sa378\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM156;}{\s29\ql \li0\ri0\sl263\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM42;}{ \s30\ql \li0\ri0\sl260\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM45;}{\s31\ql \li0\ri0\sl260\slmult0 \nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM46;}{\s32\ql \li0\ri0\sl258\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM8;}{\s33\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \f36\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid12586841 CM62;}}{\*\listtable{\list\listtemplateid141717231\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;} \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid-1024692996}{\list\listtemplateid226659084\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers ;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid-770028319}{\list\listtemplateid1393000850 \listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid-263224145}{\list\listtemplateid294606577\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;} \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid718393268}{\list\listtemplateid361740987\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers ;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid794307425}{\list\listtemplateid-1216857670\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;} \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid989825926}{\list\listtemplateid-1297874518\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers ;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}\hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\hres0\chhres0 }{\listname ;}\listid1393352022}}{\*\listoverridetable {\listoverride\listid-263224145\listoverridecount0\ls1}{\listoverride\listid718393268\listoverridecount0\ls2}{\listoverride\listid-1024692996\listoverridecount0\ls3}{\listoverride\listid-770028319\listoverridecount0\ls4}{\listoverride\listid1393352022 \listoverridecount0\ls5}{\listoverride\listid989825926\listoverridecount0\ls6}{\listoverride\listid794307425\listoverridecount0\ls7}}{\*\rsidtbl \rsid139005\rsid203105\rsid802443\rsid865930\rsid1320588\rsid1376291\rsid1917344\rsid2299641\rsid2315595 \rsid2698587\rsid2967361\rsid3022485\rsid3162444\rsid3416762\rsid3868201\rsid4329768\rsid4341957\rsid4680742\rsid5259834\rsid6499988\rsid6822423\rsid7807951\rsid8851346\rsid8869600\rsid9445696\rsid9775898\rsid10443183\rsid10512402\rsid10683519 \rsid10694685\rsid11087364\rsid11163140\rsid11812270\rsid11824946\rsid12586841\rsid12660444\rsid12716194\rsid13506418\rsid13661712\rsid13721168\rsid14108101\rsid14435780\rsid14483658\rsid14686807\rsid14879425\rsid15338554\rsid15622916\rsid15751623 \rsid15757769\rsid15814343\rsid16199373\rsid16325338\rsid16672894\rsid16676209}{\*\generator Microsoft Word 10.0.6818;}{\info{\title MANUFACTURED GOODS TAX ACT 1964 }{\author Talevakarua Laniana}{\operator Kym Freriks}{\creatim\yr2008\mo7\dy4\hr11\min6} {\revtim\yr2008\mo7\dy9\hr16\min16}{\version4}{\edmins1}{\nofpages5}{\nofwords1145}{\nofchars6527}{\*\company USP}{\nofcharsws7657}{\vern16393}{\*\password 00000000}}{\*\xmlnstbl }\paperw11906\paperh16838\margl1800\margr1800\margt1440\margb1440\gutter0 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1701\dgvorigin1984\dghshow1\dgvshow1 \jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct\asianbrkrule\rsidroot3868201 \fet0 {\*\wgrffmtfilter 013f}\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3 \pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}} {\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2315595 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid2315595 NIUE LAWS \par LEGISLATION AS AT DECEMBER 2006 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6499988 {\b\insrsid2315595 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2315595 {\b\insrsid12586841\charrsid14108101 MANUFACTURED GOODS TAX ACT 1964}{\b\insrsid12586841 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6499988 {\b\insrsid6499988\charrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2315595 {\insrsid12586841\charrsid6499988 1964/21 \endash 2 June 1964 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid14108101\charrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10694685 {\b\insrsid14108101\charrsid10694685 PART 1 \par PRELIMINARY \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\tx336\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 1 \tab }{\insrsid10694685 Short title}{\insrsid14108101 \par }{\insrsid10694685\charrsid14108101 \par }{\insrsid14108101\charrsid14108101 2 \tab Interpretation \par }{\insrsid10694685 \par }{\insrsid14108101\charrsid14108101 3 \tab Recovery of tax \par }{\insrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\tx336\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10694685 {\b\insrsid14108101\charrsid10694685 PART 2 \par TAX ON IMPORTED GOODS \par }\pard \ql \li0\ri0\widctlpar\tx336\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 4 \tab Rates of tax payable \par }{\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 5 \tab Payment \par }{\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 6 \tab Personal effects exempted \par }{\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 7 \tab Refunds \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10694685 {\b\insrsid12586841\charrsid10694685 \par }{\b\insrsid14108101\charrsid10694685 PART 3 \par TAX ON GOODS MANUFACTURED IN NIUE}{\insrsid14108101\charrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\tx456\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 8 \tab Tax imposed \par }{\insrsid14108101 \par }{\insrsid14108101\charrsid14108101 9 \tab Refunds \par }\pard \qc \li0\ri0\widctlpar\tx456\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10694685 {\b\insrsid14108101\charrsid10694685 \par PART 4 \par MISCELLANEOUS PROVISIONS \par \par }\pard \ql \li0\ri0\widctlpar\tx456\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 10 \tab Rules or regulations \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid10694685 \par }{\insrsid12586841\charrsid14108101 10A New Zealand Representative Act 1981 }{\insrsid11824946 \par \par }{\insrsid12586841\charrsid14108101 11 [Spent] \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 SCHEDULE \par }{\insrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101 _____________________________ \par }{\b\insrsid14108101\charrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 To provide for the imposition and collection of a tax on certain goods importe}{\b\insrsid14108101\charrsid14108101 d into, or manufactured in Niue}{\b\insrsid12586841\charrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid14108101\charrsid14108101 P}{\b\insrsid12586841\charrsid14108101 ART 1 \par P}{\b\insrsid14108101\charrsid14108101 RELIMINARY}{\b\insrsid12586841\charrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 1 Short title \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 This is the Manufactured Goods Tax Act 1964. \par }{\insrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 2 Interpretation \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 In this Act \endash }{\insrsid14108101 \par \par }{\b\insrsid14108101\charrsid14108101 "}{\b\insrsid12586841\charrsid14108101 current domestic value}{\b\insrsid14108101\charrsid14108101 "}{\insrsid12586841\charrsid14108101 has the same meaning as in the Customs Act}{\insrsid14108101 }{ \insrsid12586841\charrsid14108101 1966;}{\insrsid14108101 \par \par }{\b\insrsid14108101\charrsid14108101 "}{\b\insrsid12586841\charrsid14108101 goods}{\b\insrsid14108101\charrsid14108101 "}{\insrsid12586841\charrsid14108101 means movable }{\insrsid14108101 personal property of all kinds; \par \par }{\b\insrsid14108101\charrsid14108101 "}{\b\insrsid12586841\charrsid14108101 motor vehicle}{\b\insrsid14108101\charrsid14108101 "}{\insrsid12586841\charrsid14108101 means a vehicle which is drawn or propelled by mechanical power, but does not include \endash }{\insrsid12586841 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (a) A tractor within the meaning of the Transport Act 1965; \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 (b) Any bulldozer, earth-scraper, earth-removing machine, earth-dumper, mobile crane or otherwise, or any other similar machine; or \par \par (c) Any agricultural implement;}{\insrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid14108101 \par }{\b\insrsid14108101\charrsid14108101 "}{\b\insrsid12586841\charrsid14108101 value}{\b\insrsid14108101\charrsid14108101 "}{\insrsid12586841\charrsid14108101 in relation to goods, means \endash }{\insrsid12586841 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14108101 {\insrsid14108101\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (a) For the purposes of Part 2, their current domestic value; and \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 (b) For the purposes of Part 3 the cost of their production as ascertained by the Treasurer by reference to such accounting records as may be required to be kept by manufacturers by regulations made under this Act. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid12586841\charrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 3 Recovery of tax \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 (1) Tax payable under this Act (including any penalty charged under subsection (2), shall constitute a debt due to the Government and shall be recoverable as such at suit of the Treasurer. \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 (2) If default is made in the payment of any tax payable under this Act the person m aking default shall be chargeable by way of penalty with additional tax equivalent to 50 per cent of the amount of tax in respect of which default was made. \par \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid12586841\charrsid14108101 PART 2}{\b\insrsid14108101\charrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 TAX ON IMPORTED GOODS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid14108101\charrsid14108101 \par }{\b\insrsid12586841\charrsid14108101 4 Rates of tax payable \par }{\insrsid14108101 \par }{\insrsid12586841\charrsid14108101 (1) There shall be payable on all goods imported into Niue of the kind named in the Schedule a tax at the }{\insrsid10694685 respective rates set out in it.}{\insrsid12586841 \par }{\insrsid10694685\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (2) The tax hereby imposed shall be payable on the sum of the value of such goods and the amount of Customs duty payable on such goods. \par \par }{\b\insrsid12586841\charrsid10694685 5 Payment \par }{\insrsid10694685 \par }{\insrsid12586841\charrsid14108101 Tax payable under this Part shall be paid to the Treasurer by the importer of the goods before the entry of such goods is passed by the Revenue Manager. \par }{\insrsid10694685 \par }{\b\insrsid12586841\charrsid10694685 6 Personal effects exempted \par }{\insrsid10694685 \par }{\insrsid12586841\charrsid14108101 (1) In this section \endash \par }{\insrsid10694685 \par }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 motor car}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 , }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 motor cycle}{ \b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 , }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 power cycle}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 , }{ \b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 taxicab}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 , }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 tractor}{ \b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 , }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 trade motor}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 and }{ \b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 trailer}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 have the meanings attributed to them respectively by section }{\insrsid2967361 3(1) of the Transport Act 1965;}{\insrsid12586841 \par }{\insrsid2967361\charrsid14108101 \par }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 personal effects}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 means and includes any personal effects, personal clothing, personal baggage, household goods, domestic chattels or private motor vehicle; \par }{\insrsid2967361 \par }{\b\insrsid14108101\charrsid2967361 "}{\b\insrsid12586841\charrsid2967361 private motor vehicle}{\b\insrsid14108101\charrsid2967361 "}{\insrsid12586841\charrsid14108101 means any motor car, motor cycle, power cycle or trailer, but does not include any taxicab, tractor or trade motor.}{\insrsid12586841 \par }{\insrsid2967361\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (2) Subject to subsection (3), nothing in this Act shall apply to any personal effects owned by any person at the date of that person\rquote s arrival in Niue, and also owned by such person at the date of the import of the personal effects in Niue, and also imported in Niue \endash \par }{\insrsid2967361 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14686807 {\insrsid12586841\charrsid14108101 (a) During the period of 3 months immediately prior to that person\rquote s arrival in Niue; or }{ \insrsid12586841 \par }{\insrsid2967361\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (b) Upon that person\rquote s arrival in Niue; or \par }{\insrsid2967361 \par }{\insrsid12586841\charrsid14108101 (c) During the period of 3 months immediately after that person\rquote s }{\insrsid14686807\charrsid14108101 arrival in Niue;}{\insrsid14686807 }{\insrsid14686807\charrsid14108101 and}{ \insrsid12586841\charrsid14108101 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid12586841\charrsid14108101 \par neither sold, nor bartered, nor given way, nor otherwise disposed of by such person during the period of one year immediately after the import of s}{\insrsid14686807 uch personal effects into Niue.}{\insrsid12586841 \par }{\insrsid14686807\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (3) Where, under subsection (2) any private motor vehicle has not been taxed under this Act and where, during the period of 5 years immediately after the import of such vehicle into Niue, such vehicle is used or converted for use as a taxicab, tractor or trade motor, then tax shall, under this Act, be paid, by the owner of the ve h icle at the time when it is first so used or first so converted, on the value of it immediately before it was first so used or first so converted or immediately after it was first so used or first so converted, whichever is the higher, as if the vehicle h ad then been imported into }{\insrsid14686807 Niue.}{\insrsid12586841 \par }{\insrsid14686807\charrsid14108101 \par }{\insrsid12586841\charrsid14108101 (4) Tax on any private motor vehicle referred to in subsection (3) shall, under this Act, be payable once only. \par }{\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 (5) Where any private motor vehicle is hired out for money, or for any other reward or other valuable consideration, for a period of at least 3 months or for periods which in the aggregate, amount to a period of at least 3 months then, on the completion of such period of 3 months the vehicle shall, for the purposes of subsection (2) be deemed to have been disposed of by the person who imported the vehicle into Niue and shall, for the purposes of subsection (3), be deemed to have been converted for use as a trade motor. \par \par (6) (a) The value at any particular time of any personal chattels or vehicle to which this section relates shall, for all or any of the purposes of this section, be assessed by the Revenue Manager. \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14686807 {\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 (b) Any person interested who considers that any such assessment of value is excessiv e may, at any time within a period of 3 months after the date of issuing of any demand for payment of tax based on such assessment, appeal to the Court against the assessment and, after hearing any such appeal, the Court may either confirm the assessment or, if it thinks that the assessment is excessive, reduce the amount of it to a sum which it thinks proper and such demand for payment of tax shall be deemed to have been modified accordingly. \par }{\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 (c) The judgment of the Court on any such appeal shall be final. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid12586841\charrsid14108101 \par }{\b\insrsid12586841\charrsid14686807 7 Refunds \par }{\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 The amount of any tax paid under this Part by an importer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and the Treasurer is satisfied that they have been exported from Niue. \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14686807 {\insrsid14686807 \par }{\b\insrsid12586841\charrsid14686807 PART 3}{\b\insrsid14686807\charrsid14686807 \par }{\b\insrsid12586841\charrsid14686807 TAX ON GOODS MANUFACTURED IN NIUE \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid14686807\charrsid14686807 \par }{\b\insrsid12586841\charrsid14686807 8 Tax imposed \par }{\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 The tax imposed on goods by Part 2 shall also be payable on the value (as defined in this Act) of all such goods as are manufactured in Niue and shall be paid to the Treasurer by the ma nufacturer before such goods are offered for sale. \par }{\insrsid14686807 \par }{\b\insrsid12586841\charrsid14686807 9 Refunds \par }{\insrsid14686807 \par }{\insrsid12586841\charrsid14108101 The amount of any tax paid under this Part by a manufacturer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and are s urrendered if so required by the Treasurer to the Revenue Manager for des}{\insrsid12660444 truction.}{\insrsid12586841 \par }{\insrsid12660444\charrsid14108101 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12660444 {\b\insrsid12586841\charrsid12660444 PART 4 \par MISCELLANEOUS PROVISIONS \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\b\insrsid12660444 \par }{\b\insrsid12586841\charrsid12660444 10 Rules or regulations \par }{\insrsid12660444 \par }{\insrsid12586841\charrsid14108101 Cabinet may make such regulations as it may consider necessary for the proper applicat}{\insrsid12660444 ion or enforcement of this Act.}{\insrsid12586841 \par }{\insrsid12660444\charrsid14108101 \par }{\b\insrsid12586841\charrsid12660444 10A New Zealand Representative Act 1981 \par }{\insrsid12660444 \par }{\insrsid12586841\charrsid14108101 The provisions of this Act shall not apply to any person entitled to privileges and immunities under the New Zealand Representative Act 1981. \par }{\insrsid12660444 \par }{\b\insrsid12586841\charrsid12660444 11 [Spent]}{\b\insrsid12660444\charrsid12660444 \par }{\insrsid12660444 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12660444 {\insrsid12586841\charrsid14108101 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \par }{\insrsid12660444 \par }{\b\insrsid12660444\charrsid12660444 SCHEDULE}{\b\insrsid12586841\charrsid12660444 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid12660444\charrsid14108101 \par }\trowd \irow0\irowband0\ts11\trgaph108\trrh233\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4368\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\b\insrsid12586841\charrsid12660444 Goods \cell Rates of Tax Payable \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow0\irowband0 \ts11\trgaph108\trrh233\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4368\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow1\irowband1 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 1 \cell Preserved Fruit \cell 5 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow1\irowband1 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 2 \cell Confectionery \cell 5 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow2\irowband2 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 3 \cell Wines fermented and containing \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow3\irowband3 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 \cell more than 3 per cent proof spirit \cell 10 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow4\irowband4 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 4 \cell Spirits and spiritous mixtures \cell 10 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow5\irowband5 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 5 \cell Beer containing more than 2 per cent \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow6\irowband6 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 \cell proof spirit \cell 10 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow7\irowband7 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 6 \cell Cameras \cell 10 per centum on items over $20 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow8\irowband8 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow9\irowband9\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 \cell C.D.V. \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow9\irowband9 \ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow10\irowband10\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 7 \cell Radios and radiograms \cell 10 per centum on items over $20 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow10\irowband10\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow11\irowband11\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 \cell C.D.V. \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow11\irowband11 \ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow12\irowband12\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 8 \cell Watches and Clocks \cell 10 per centum on items over $40 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow12\irowband12\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow13\irowband13\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 \cell C.D.V. \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow13\irowband13 \ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow14\irowband14\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 9 \cell Jewellery \cell 10 per centum on all items \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow14\irowband14 \ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow15\irowband15\ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 { \insrsid12586841\charrsid14108101 10 \cell Tobacco \cell 5 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow15\irowband15 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 11 \cell Cigarettes \cell 5 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow16\irowband16 \ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\trowd \irow17\irowband17\lastrow \ts11\trgaph108\trrh225\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14108101 {\insrsid12586841\charrsid14108101 12 \cell Motor vehicles \cell 10 per centum \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid12586841\charrsid14108101 \trowd \irow17\irowband17\lastrow \ts11\trgaph108\trrh225\trleft-108\trftsWidth3\trwWidth7823\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth353\clshdrawnil \cellx348\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4015\clshdrawnil \cellx4311\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3455\clshdrawnil \cellx7715\row }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14108101 {\insrsid11087364\charrsid14108101 \par }}