Duty - paid goods drawn as samples for analysis by the government chemist 抽取为政府化验师分析样本之已完税货品;
2.
Duty - paid goods used in manufacture of dutiable goods provided that the duty refunded shall in no case exceed the duty paid on the goods 用作制造应课税品之已完税货品,惟在任何情况下,退回之税款不应超过该货品所缴付之税款;