Teak Trenails. — By the new act 8th Victory, cap. 12, teak wood, for ship building purposes, is admitted, on importation into this country, free of duty. On recent importation of a parcel of trenails, made of the teak wood, being used for the purpose of ship building, it has been decided, that though split and partially rounded at the corners, yet they could not be considered a manufactured article, as they would have to undergo a further process of rounding before they could be used for the purposes to which they are applied, and are therefore entitled to be admitted as "teak wood, for ship building purposes," free of duty, under the act alluded to. From this and other instances of decisions with respect to the importation and admission of raw material duty free, it is evident that there is an intention on the part of the revenue authorities to second, as far as practicable, the liberal intention of Parliament with respect to the admission of raw material for the purposes of English manufacture. — Shipping Gazette.

The Nautical Magazine and Naval Chronicle, London, 1845. p 432.

Transcribed by Lars Bruzelius.

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