Customs and Sales Tax Decisions




1422
THE NEW ZEALAND GAZETTE
[No. 57

PART III—DECISIONS WHICH ARE CANCELLED

Tariff Item No. Cancelled Decision.
121 (1) Hairwaving .. Permanent waving setting agent (Suprema).
183 (2) .. Waddings or paddings affixed to a backing of textile or paper (see now Tariff item 449).
352 (b) Filters .. Pressure filters unsuited for domestic use . . . form the filtering medium (see revised decision).
448 Alkyl .. Petrosol, Petrosol 33, Petrosol SS (see revised decision).
448 Apparel, Corsets .. Latex panels, perforated, rectangular, not cut or moulded to shape, for use in making corsets (see new Tariff item 449 (2) (d)—Rubber).
448 (3) Metalworkers .. Foseco preparations as follows:—

Albral.
Aluminium remover 2 and 6.
Coverall.
Crombal.
Cuprex.
Cuprit 8, 44, 49.
Cuprum.
Degaser, 7, 8, 185, 186, 190.
D.S. Deoxidising tubes
Dycastal 1 and 3.
Improvite.
Iron regenerator.
Lead regenerator.
Magnesium removers.
M.F. fluxes.
Pelloids.
Plumbral.
Recuperators 7, 53, 55, 180.
Regenerators R6, R8, TR101.
Zinc coverall.
Brix.
Feedex.
Ferrux. |
| 448 (3) | Sulphonated .. Santomerse 1, 88 (see revised decision). |
| 449 | Metalworkers .. Foseco preparations—
Diecoats 6, 11, 14, 21, 25, 34.
Ladelloy.
Parting powder No. 1.
Sodium cubes and sticks.
Spuncoat.
Terracoat 2, 4, 14, 16.
Terrapaint.
Firit refractory wash. |

(Tariff Order 35)

D. G. SAVERS, Comptroller of Customs.


Decisions Under the Sales Tax Act 1932–33

Customs Department, Wellington C. 1, 28 August 1952.

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

Record No. Exemption. No. of Decision. Goods Included Under Exemption.
(s) 3/7 Bags, bottles, &c. 112 Tumblers, glass or plastic, containing non taxable goods such as cheese paste and sandwich spreads.
(s) 2/11 Chain, metal, &c. 112 Tire chains for motor-vehicles.
(s) 7/9/2 Cleansing powders, &c. 112 Sanitone X.
(s) 26/3/2 Cleansing powders, &c. 112 Soda ash.
(s) 26/3/2 Cleansing powders, &c. 112 Washing soda.
(s) 8/29 Flock, kapok, &c. 112 Spraying flock.
(s) 20/34 Furniture, &c. 112 Cordage, braided (but not sash cord), suitable for use on venetian blinds and for hanging pictures.
(s) 3/118/21. Furniture, &c. 112 Dust and crumb trays and shovels.
(s) 3/118/32. Furniture, &c. 112 Trolleys, operating theatre.
(s) 3/11/14 Machinery, &c., which if approved under T.I. 352, &c. 112 Fittings for irrigation pipes exceeding 2 inches internal diameter.
(s) 3/192 Machinery, &c., which if approved under T.I. 352, &c. 112 Machinery and appliances peculiar to electro plating.
(s) 3/30 Machinery, &c., which if approved under T.I. 352, &c. 112 Tanks (other than domestic water tanks) and vats of any material, for storing liquids.
(s) 21/13/20. Medicinal preparations, &c., for relief of coughs and colds 112 Kiddi-koff cough syrup.
(s) 21/13/20. Medicinal preparations, &c., for relief of coughs and colds 112 McDonalds Triple Strength Adult cough mixture.
(s) 4/71 Methylated spirit W.P. 112 Methylated spirit with emetine.
(s) 21/113 Ribbons 112 Ribbons having words or designs printed or stencilled thereon.
(s) 21/114 Sacramental vessels, &c. 112 Figures, not less than 10 inches in length, for crucifixes.
(s) 21/114 Sacramental vessels, &c. 112 Incense boats.
(s) 21/114 Sacramental vessels, &c. 112 Statues, religious, not less than 24 inches in height.
(s) 21/114 Sacramental vessels, &c. 112 Thuribles.
(s) 8/23 Textile piece goods 112 Tapestry squares, whether or not worked.

The following decisions are cancelled—
M.D. 42—Stoppers imported with bottles or jars, but packed separately.
M.D. 45—Pumps incorporated in petrol vending machines.
M.D. 46—Stock loader, electric, for use in herding operations at slaughterhouses, &c.
M.D. 62—Trucks, lift or elevating, hand operated, designed to raise a load from the floor and transport it to the desired site, but not to hoist or stock goods.
M.D. 104—Statues, religious, not less than 3 ft. in height.
M.D. 105—Cable, insulated, metal sheathed, not armoured, and not exceeding 2 inches in external diameter (see M.D. 110).

D. G. SAVERS, Comptroller of Customs.



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✨ LLM interpretation of page content

🏭 Customs Tariff Interpretation Decisions (continued from previous page)

🏭 Trade, Customs & Industry
28 August 1952
Customs Tariff, Cancelled Decisions, Hairwaving, Waddings, Filters, Alkyl, Apparel, Metalworkers, Sulphonated
  • D. G. Savers, Comptroller of Customs

🏭 Sales Tax Act Interpretation Decisions

🏭 Trade, Customs & Industry
28 August 1952
Sales Tax Act, Exemptions, Bags, Chain, Cleansing powders, Flock, Furniture, Machinery, Medicinal preparations, Methylated spirit, Ribbons, Sacramental vessels, Textile piece goods
  • D. G. Savers, Comptroller of Customs