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19 1960

FINANCE ACT, 1960

[GA]
[GA]

FIRST SCHEDULE.

Duties on Tobacco.

Section 19.

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

  7

11

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

”

2

13

  3

If Unstripped or Unstemmed:—

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

”

2

  7

10½

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

”

2

13

2½

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

Cigars

the lb.

3

  1

0

2

10

10

Cigarettes

”

2

18

6

2

  8

  9

Cavendish or Negrohead

”

3

  0

6

2

10

  5

Cavendish or Negrohead manufactured in Bond

”

3

  0

0

2

10

  0

Other Manufactured Tobacco

”

2

18

6

2

  8

  9

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

”

2

18

0

2

  8

  4

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

”

3

  0

6

2

10

  5

Part II.

Excise.

£

s.

d.

Unmanufactured:—

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

the lb

2

  6

9½

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

”

2

12

0

Manufactured:—

Cavendish or Negrohead manufactured in Bond

”

2

  8

7

Part III.

Preferential rates of customs duties on unmanufactured tobacco.

£

s

d.

Unmanufactured:—

If Stripped or Stemmed:—

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

the lb.

2

  6

4½

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

”

2

11

6

If Unstripped or Unstemmed:—

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

”

2

 6

4

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

”

2

11

5½