Finance Act, 1956

Matches.

12.—(1) In lieu of the duty of customs imposed by section 4 of the Finance Act, 1945 (No. 20 of 1945), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all imported matches a duty of customs at the several rates specified in Part I of the Second Schedule to this Act.

(2) In lieu of the duty of excise imposed by section 4 of the Finance Act, 1945 (No. 20 of 1945), as amended by section 15 of the Finance Act, 1954 (No. 22 of 1954), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all matches made in the State a duty of excise at the several rates specified in Part II of the Second Schedule to this Act.