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15 1933

FINANCE ACT, 1933

FOURTH SCHEDULE.

Excise duty on tobacco.

PART I.

Rates of Excise Duties on Tobacco.

Unmanufactured viz.:—

s.

d.

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

the lb.

5

6

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

6

  1½

Manufactured, viz.:—

Cavendish or Negrohead manufactured in Bond

7

  1½

PART II.

Rates of Excise Duties on Tobacco.

Unmanufactured, viz.:—

s.

d.

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

the lb

6

8

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

the lb

7

       4¾

Manufactured, viz.:—

Cavendish or Negrohead manufactured in Bond

8

       7¾

PART III.

Rates of Drawback where the Excise Duties have been paid at the rates specified in Part i of this Schedule.

s.

d.

Cigars

the lb.

6

    4¾

Cigarettes

6

3

Cut, roll, cake or other manufactured tobacco

6

1

Snuff (not being offal snuff)

5

    10¾

Stalks, shorts or other refuse of tobacco (including offal snuff)

5

9