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Drawback Of Duties Under Safeguarding Of Industries Act, 1921

Volume 360: debated on Tuesday 23 April 1940

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Resolved,

"That, in lieu of the drawback allowed under Sub-section (1) of Section twelve of the Safeguarding of Industries Act, 1921, with respect to goods chargeable with duty under Part I of that Act as amended by any subsequent enactment, it is expedient to provide for the allowance of drawback as if such goods were chargeable with duty under Part I of the Import Duties Act, 1932, so, however, that no drawback shall be allowed on the bringing of any such goods into a shipbuilding yard."