(3.) The expression " tobacco " in this section includes cigars, cigarillos, cigarettes, and snuff.
Amendment of 26 & 27 Vict. c. 7. as to tobacco manufactured in bond, and drawback on tobacco6.—(1.) Section one of the Manufactured Tobacco Act, 1863, shall be construed as if the word "cases" used therein included "packages," and the words "weighing not less than eighty pounds gross weight" were substituted for the words "containing not less than eighty pounds net weight of such tobacco," and the words "fourteen pounds" were substituted for "thirteen pounds" and "eighty-six pounds" were substituted for "eighty- seven pounds."
(2.) The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section may be relaxed by the Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture.
(3.) The drawback payable under section one of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used ns such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty.
(4.) The prohibition contained in section forty-two of the Customs Consolidation Act, 1876, on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk flour, may be removed or modified by special permission of the Commissioners of Customs.
Cocoa.
Duty on cocoa butter.7. A duty of customs of one penny per pound shall be charged Duty on cocoa on that product of the cocoa bean which is generally known as cocoa butter.
PART II.
Excise.
Beer.
Addition to excise duty on beer8. In addition to the duty of excise payable on and after the Addition to first day of July one thousand eight hudred and ninety-six in excise duty respect of beer brewed in the United Kingdom, there shall be charged, levied, and paid on and after that day—
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of sixpence, and so in proportion for any difference in quantity or gravity.
Addition to excise drawback on beer.9 In addition to the drawback of excise otherwise payable in Addition to respect of beer exported from the United Kingdom as merchandiss or shipped for use as ship's stores, there shall be allowed and paid