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15 1962

FINANCE ACT, 1962.

SECOND SCHEDULE.

Duties on Tobacco.

Section 5 .

Part I.

Customs.

£

s.

d.

Unmanufactured:—

if stripped or stemmed:—

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

the lb.

2

13

2

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

2

19

1

if unstripped or unstemmed:—

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

2

13

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

2

19

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

cigars

the lb.

3

7

6

2

16

3

cigarettes

3

5

6

2

14

7

Cavendish or Negrohead

3

7

0

2

15

10

Cavendish or Negrohead manufactured in bond

3

6

6

2

15

5

other manufactured tobacco

3

5

0

2

14

2

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

3

4

6

2

13

9

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

3

7

0

2

15

10

Part II.

Excise.

£

s.

d.

Unmanufactured:—

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

the lb.

2

12

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

2

17

10

Manufactured:—

Cavendish or Negrohead manufactured in bond

2

14

Part III.

Customs.

£

s.

d.

Unmanufactured:—

if stripped or stemmed:—

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

the lb.

2

14

11

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

3

1

0

if unstripped or unstemmed:—

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

2

14

10½

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

3

0

11½

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

cigars

the lb.

3

9

6

2

17

11

cigarettes

3

7

6

2

16

3

Cavendish or Negrohead

3

9

0

2

17

6

Cavendish or Negrohead manufactured in bond

3

8

6

2

17

1

other manufactured tobacco

3

7

0

2

15

10

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

3

6

6

2

15

5

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

3

9

0

2

17

6

Part IV.

Excise.

£

s.

d.

Unmanufactured:—

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

the lb.

2

13

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

2

19

9

Manufactured:—

Cavendish or Negrohead manufactured in bond

2

15