Finance Act, 1950


Customs and Excise.

Cesser of preferential rates of customs duties on unmanufactured tobacco.

5.Section 15 of the Finance Act, 1949 (No. 13 of 1949), shall cease to have effect as on and from the 31st day of July, 1950, except in relation to—

(a) unmanufactured tobacco in a bonded warehouse on that date, and

(b) unmanufactured tobacco as respects which it is shown to the satisfaction of the Revenue Commissioners that such tobacco was purchased before that date for the purpose of being imported into the State.