Finance Act, 1961

FIRST SCHEDULE.

Duties on Tobacco.

Part I.

Customs.

Section 14 .

Unmanufactured:—

£

s.

d.

if stripped or stemmed:—

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

2

9

8

containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

2

15

2

if unstripped or unstemmed:—

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

2

9

71/2

containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

2

15

17/2

Full

Preferential

£

S.

d.

£

s.

d.

Manufactured:—

Cigars

the lb.

3

3

0

2

12

6

Cigarettes

3

1

0

2

10

10

Cavendish or Negrohead

3

2

6

2

12

1

Cavendish or Negrohead manufactured in bond

3

2

0

2

11

8

other manufactured tobacco

3

0

6

2

10

5

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

3

0

0

2

10

0

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

3

2

6

2

12

1

Part II.

Excise.

Unmanufactured:—

£

s.

d.

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

2

8

61/2

containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

2

13

11

Manufactured:—

Cavendish or Negrohead manufactured in bond

2

10

4