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9 1996

FINANCE ACT, 1996

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 83 .

Description of Product

Rate of Duty

Cigarettes

£60.34 per thousand together with an amount equal to 16.93 per cent. of the price at which the cigarettes are sold by retail

Cigars

£91.540 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£77.246 per kilogram

Other smoking tobacco

£63.507 per kilogram