Oct. 11] THE NEW ZEALAND GAZETTE 1495

Decisions Under the Sales Tax Act 1932–33

Customs Department,
Wellington, 11 October 1951.

THE following decisions in interpretation of the Sales Tax Act 1932–33 are published for public information :—

• Cancels the decision in M.D. 97—Valves, taps, tobies, hydrants, and other similar articles of any material other than brass or other copper alloy or of wood.
  † Cancels the decision in M.D. 55—Trailers, single axled and springless when sold to bona fide farmers exclusively for their own use on farms.

(M.D. 107)

No. of Decision.

(s) 2/163 .. 108 Engines, motors, and other driving devices which—
(a) Form an integral and inseparable part of a taxable machine or appliance; or
(b) Are mounted in the same housing as a taxable machine or appliance; or
(c) Form part of the structure of a taxable machine or appliance,—
are to be regarded as liable to sales tax.

(M.D. 108) D. G. SAWERS, Comptroller of Customs.

Decisions Under Customs Acts

Customs Department, Wellington, 11 October 1951.

IT is hereby notified for public information that it has been decided to interpret the Customs Acts in relation to the under-mentioned articles as follows:—

NOTES.—(a) “Not elsewhere included” appears as n.e.i.; “other kinds” as o.k.; “articles and materials suited for, and to be used solely in, the fabrication or repair of goods within New Zealand” as a. and m.s. (b) Articles marked thus † are revised decisions. (c) The rates of duty payable on goods set out hereunder have not been shown except in the case of goods classed under Tariff items 416, 448, and 449, and of goods admitted (under the provisions of section 11 of the Customs Amendment Act, 1927) at a rate of duty lower than that provided for in the First Schedule to the Customs Acts Amendment Act, 1934. Where goods are admitted under the provisions of section 11 aforesaid, the reduced rate is marked with an asterisk. (d) Steam-engines, gas-engines, oil-engines, and electric or other motors are not, unless otherwise indicated, to be regarded as parts of the machines with which they are imported. (e) Surtax as provided for in section 5 of the Customs Acts Amendment Act, 1930, or primage duty as provided for in section 4 of the Customs Acts Amendment Act, 1931, as the case may be, is payable in addition to the duties set out hereunder.

         Boots and shoes n.e.i., composed of canvas with rubber soles solutioned to the uppers, including goloshes and overshoes, viz. :—
         (1) Footwear with uppers of canvas and with soles and heels of moulded rubber solutioned thereto (even though the heel may be moulded separately from the sole).
         (2) Bathing shoes or sandals having canvas uppers with rubber soles solutioned thereto.
         (3) Bathing shoes of rubber with rubber soles solutioned thereto.
         (4) NOTE.—For the purposes of Tariff item 196 (1) :—
             (a) The heel is to be regarded as part of the sole.
             (b) The insertion of a wedge or platform of any material above the rubber sole, or between the laminations of the rubber sole will not prejudice admission under Tariff item 196 (1).
             (c) Textiles of any material are to be regarded as embraced by the term “canvas”.
             (d) Soles consisting principally of rubber but with an admixture of cork are to be regarded as rubber.
         The following decisions are cancelled—
             M.O. 35 : (1) “Footwear with uppers of canvas, &c.”
                      (2) “Bathing shoes or sandals, &c.”
                      (3) “NOTE.—For the purposes of Tariff item 196 (a) the heel, &c.”
                      (4) “Bathing shoes of rubber, &c.”
                      “Footwear having textile uppers with soles solutioned to the uppers, where either the heel or the sole is composed of material other than rubber, &c.” | 196 (1) | .. | .. |

(T.O. 155) D. G. SAWERS, Comptroller of Customs.