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15 1947

FINANCE ACT, 1947

SECOND SCHEDULE.

Duties on Tobacco.

Section 6 .

PART I.

Customs.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every

100 lbs. weight thereof

the lb.

1

3

10½

Containing less than 10 lbs. of moisture in every

100 lbs. weight thereof

1

6

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every

100 lbs. weight thereof

1

3

10

Containing less than 10 lbs. of moisture in every

100 lbs. weight thereof

1

6

6

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured, viz.:—

Cigars

the lb.

1

18

0

1

11

8

Cigarettes

1

16

7

1

10

Cavendish or Negrohead

1

14

11

1

9

Cavendish or Negrohead Manufactured in Bond

1

10

3

1

5

Other Manufactured Tobacco

1

10

3

1  

5

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

1

8

9

1

3

11½

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

1

14

11

1

9

PART II.

Excise.

£

s.

d.

Unmanufactured, viz.:—

Containing 10 lbs. or more of moisture in every

100 lbs. weight thereof

the lb.

1

2

9

Containing less than 10 lbs. of moisture in every

100 lbs. weight thereof

1

5

3

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

1

9

6