1090
THE NEW ZEALAND GAZETTE
No. 49

22.08
Ethyl alcohol or neutral spirits, undenatured, containing not less than 140 percent of proof spirit; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
22.08.01 T Rectified spirits of wine for fortifying wines C
22.08.09 M Other C

22.09
Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:
22.09.01 Y Containing not more than 40 percent of proof spirit A
22.09.11 V Containing more than 40 percent of proof spirit but not exceeding the strength of proof A
22.09.19 N Spiritous beverages, the strength of which can be ascertained by Sikes’s hydrometer:
Other A
22.09.91 R Containing not more than 40 percent of proof spirit A
22.09.95 W Containing more than 40 percent of proof spirit but not exceeding the strength of proof A
22.09.99 Z Other A"

(b) and adding the following classifications:
22.05.01 R Champagne A
22.05.09 Z Other sparkling wine containing not more than 23 percent volume A
22.05.11 W Wine (except sparkling wine) and grape must, containing not more than 14 percent volume A
22.05.21 Y In bottles A
22.05.29 R Otherwise packed A
22.05.31 V Wine and grape must containing more than 23 percent volume A

22.06
Vermouths and other wines of fresh grapes flavoured with aromatic extracts:
22.06.01 X Vermouths containing not more than 23 percent volume A
22.06.11 T Wine of fresh grapes (except vermouth) containing not more than 14 percent volume A
22.06.21 P Containing more than 14 percent but not more than 23 percent volume A
22.06.31 Z Vermouths and other wines of fresh grapes, flavoured with aromatic extracts, containing more than 23 percent volume A

22.07
Other fermented beverages (for example, cider, perry and mead):
22.07.01 N Cider and perry containing not more than 9 percent volume B

Other kinds:
22.07.11 Y Sparkling B
22.07.19 R Other than sparkling B
22.07.21 V Containing more than 23 percent volume B

22.08
Ethyl alcohol or neutral spirits, undenatured, of a strength of 80 percent volume or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
22.08.01 T Rectified spirits of wine for fortifying wines C
22.08.09 M Other C

22.09
Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:
22.09.01 Y Cordials, liqueurs and bitters: Containing not more than 23 percent volume A
22.09.11 V Containing more than 23 percent volume but not exceeding 57 percent volume A
22.09.19 N Other A
22.09.91 R Spiritous beverages, the strength of which can be ascertained by OIML hydrometer:
Other kinds:
Containing not more than 23 percent volume A
22.09.95 W Containing more than 23 percent volume but not exceeding 57 percent volume A
22.09.99 Z Other A"

6. Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints, and varnishes; putty, fillers and stoppings; inks—Chapter 32 of the Schedule is amended by:
   (a) deleting the following heading:
   “Pigments in linseed oil, white spirit, spirits of turpentine, varnish or other part or enamel media”
   (b) and adding the following heading:
   “Pigments dispersed in linseed oil, white spirit, spirits of turpentine or other media of a kind used in the manufacture of paints or enamels”

7. Furskins and artificial fur; manufactures thereof—Chapter 43 of the Schedule is amended by:
   (a) deleting the following classification:
   “43.02.39M Other F
   Wet blue D”
   (b) and adding the following classifications:
   “43.02.41C Rabbit skins F
   Wet blue D
   43.02.51L Opossum skins F
   Wet blue D
   43.02.59F Other F
   Wet blue D”

8. Aluminium and articles thereof—Chapter 76 of the Schedule is amended by:
   (a) Deleting the following classification:
   “76.02.09Z Other C”
   (b) and adding the following classifications:
   “76.02.11N Bars and rods C
   76.02.16W Angles, shapes and sections C”

9. Boilers, machinery and mechanical appliances; parts thereof—Chapter 84 of the Schedule is amended by:
   (a) deleting the following classification:
   “84.25.47N Rotary B”
   (b) and substituting the following classification:
   “84.25.46Q With a blade size of 610 mm or greater B
   84.25.48Y Other B”

PART II
Blue fin tuna (deep frozen)—these goods have been made qualifying goods by:
(a) amending the description under Heading No. 03.01 in Chapter 3 by adding after the words “Tuna, blue fin”, the words “(Chilled, i.e., between +1°C and -0°C)”.
(b) amending the description under Heading No. 03.01 in Chapter 3 by adding after the words “X Tuna, blue fin” the word “(frozen)”.
(c) adding below “X Tuna, blue fin (frozen)” under Heading No. 03.01 in Chapter 3, a new line “Tuna, blue fin (deep frozen, i.e., -45°C or below) D”

The effect of this amendment is to make the above species eligible to receive the Export Performance Taxation Incentive.

This amendment shall apply from the income year that commenced on 1 April 1982.