804

THE NEW ZEALAND GAZETTE

No. 26

PART I—DECISIONS IN INTERPRETATION OF THE STATUTORY EXEMPTIONS FROM SALES TAX—continued

Statutory Exemption
Item No.

Decision

Record No.

69

EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE APPROVED BY THE MINISTER—
Goods EXEMPT under Item 69—
The following goods when purchased by a school, college, or university, for use solely for educational purposes:
Closed circuit television apparatus

22-(s) 69

78

EQUIPMENT, APPARATUS, AND MATERIALS, AS MAY BE APPROVED BY THE MINISTER, SPECIALLY SUITED FOR USE IN THE DISTRIBUTION AND CONTROL OF ELECTRICITY—
Goods EXEMPT under Item 78—
Plastic spiral vibration dampers for use on power transmission lines
Spacers for use on power transmission lines

22-(s) 78
22-(s) 78

113

GIFTS, BEING GOODS OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER, WITH RESPECT TO WHICH THE COLLECTOR IS SATISFIED THAT THEY ARE BONA FIDE GIFTS SENT FROM ABROAD TO PERSONS IN NEW ZEALAND—
Goods EXEMPT under Item 113—
Bona fide gifts of a personal nature (other than radio sets) not exceeding £10 in value

22-(s) 13/15

118B

GOODS, OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER, DESIGNED OR PRODUCED FOR USE IN AND OF A KIND USED EXCLUSIVELY IN THE PRACTICE OF RELIGION, OR AS EQUIPMENT FOR PLACES OF WORSHIP—
Goods EXEMPT under Item 118B—
Calendars, church, designed solely as aids to worship, i.e., those listing church festivals, saints' days, fast days, liturgical colours, or other items of purely religious significance

22-(s) 118B

130

HOUSEHOLD UTENSILS AND ARTICLES OF A KIND COMMONLY USED FOR DOMESTIC PURPOSES, INCLUDING TABLEWARE AND KITCHEN- WARE, BUT EXCLUDING VASES AND ORNAMENTS—
Goods EXEMPT—
Replicas in miniature of tableware made from china or earthenware and catalogued in such a manner as to indicate that they are designed as miniatures.
Trays suited for use in motorcars

22-(s) 130
22-(s) 3/118/14

157

MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO USE IN THE MANUFACTURE, PROCESSING, OR PACKAGING OF GOODS, BUT NOT INCLUDING VEHICLES, PHOTOGRAPHIC EQUIP- MENT, OR DUPLICATING MACHINES AND APPLIANCES (EXCEPT SUCH TYPES AS MAY IN ANY SPECIAL CASE BE APPROVED BY THE MINISTER); ALSO SUCH OTHER MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO MANUFACTURING, INDUSTRIAL, AND OTHER PROCESSES AS MAY BE APPROVED BY THE MINISTER—
Goods EXEMPT under Item 157—
Oil Filters, A.C., Purolator, and similar and cartridges therefor
Seals and retainers, oil and grease, all kinds, except piston rings
Steering boosters, hydraulic
Photo-process engravers' cameras

22-(s) 2/11
22-(s) 157
22-(s) 157
22-(s) 157

274

SCHOOL BAGS AS MAY BE APPROVED BY THE MINISTER— Goods NOT EXEMPT under Item 274— Duffle bags whether or not bearing the name of a school

22-(s) 274

PART II—DECISIONS CANCELLED

Statutory Exemption

Cancellation

Record No.

ITEM 113: Gifts ... New Zealand

Goods EXEMPT under Item 113—
Bona fide gifts ... in value..

(s) 13/15

ITEM 130: Household utensils ... ornaments

Goods EXEMPT under Item 130—
Replicas in miniature ... as miniatures

(s) 3/118/37

ITEM 263: Rubber ... Blocks ... camelback

Goods NOT EXEMPT under Item 263—
Rubber strip ... tapered edges

(s) 263

ITEM 292: Structural ... buildings

Goods NOT EXEMPT under Item 292—
Pit, gully ... frames therefor

(s) 292

ITEM 318: Bicycles ... tubes therefor

Goods NOT EXEMPT under Item 318—
Bicycles having ... diameter

(s) 518

Dated at Wellington this 20th day of May 1965.

J. F. CUMMINGS, Comptroller of Customs.