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ACROSS

1 Tax on goods (6) 4 Japanese dish (5) 7 Ornamental (10) 8 Humorous or malicious deception (4) 9 Multiplied by (5) 11 Tool for turning nuts or bolts (7) 13 Fastens firmly (7) 15 Judges or considers (5) 17 Smear or smudge (4) 18 Easy to reach (10) 20 Of the ear or sense of hearing (5) 21 Confidential (6)

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1 Engraves (6) 2 Species of wild goat (4) 3 Develops gradually (7) 4 Stem of an arrow (5) 5 Move over snow (3) 6 Articles (5) 7 Harm or spoil (6) 10 Small glass ball used in games (6) 12 Mends or fixes (7) 14 Rigorous (6) 15 A play (5) 16 Rope-making fibre (5) 17 Association of countries (4) 19 Road vehicle (3)