Finance Act, 1945
|
PART II. Customs and Excise. | ||
|
Alteration of rates of duties on matches. |
4.—(1) In lieu of the present duty of customs in respect of matches, there shall be charged, levied, and paid on all matches imported on or after the third day of May, 1945, a duty of customs at the several rates specified in Part I of the Schedule to this Act. | |
(2) In lieu of the present duty of excise in respect of matches, there shall be charged, levied, and paid as on and from the third day of May, 1945, on all matches made in the State a duty of excise at the several rates specified in Part II of the Schedule to this Act. |