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28 1935

FINANCE ACT, 1935

FIFTH SCHEDULE.

DUTIES ON TOBACCO.

PART I.

CUSTOMS DUTY

Full (per lb.)

Preferential (Per lb.)

s.

d.

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

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

10

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

11

If Unstripped or Unstemmed:—

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

10

0

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

11

1

Manufactured, viz.:—

Cigars

19

1

15

/images/en.act.1935.0028.sched5.1.png

Cigarettes

15

5

12

/images/en.act.1935.0028.sched5.2.png

Cavendish or Negrohead

14

7

12

/images/en.act.1935.0028.sched5.3.png

Cavendish or Negrohead Manufactured in Bond

12

8

10

/images/en.act.1935.0028.sched5.4.png

Other Manufactured Tobacco

12

8

10

/images/en.act.1935.0028.sched5.5.png

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

12

0

10

0

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

14

7

12

/images/en.act.1935.0028.sched5.6.png

Part II.

EXCISE DUTIES.

Unmanufactured, viz:—

s.

d.

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

the lb.

9

2

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

10

2

Manufactured, viz:—

Cavendish or Negrohead Manufactured in Bond

11

11

Part III.

Unmanufactured, viz:—

s.

d.

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

the lb.

8

0

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

8

11

Manufactured, viz:—

Cavendish or Negrohead Manufactured in Bond

10

5