| |
THIRD SCHEDULE
Duties on Tobacco
|
| |
Section 11.
|
| |
Part I
|
| |
Customs
|
| | |
Unmanufactured:—
|
£
|
s.
|
d.
|
|
If stripped or stemmed:—
|
|
|
|
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
9
|
5
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
3
|
17
|
1½
|
|
if unstripped or unstemmed:—
|
|
|
|
|
|
containing 10 per cent. by weight of moisture
|
”
|
3
|
9
|
4½
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
3
|
17
|
1
|
|
|
Full
|
Preferential
|
|
Manufactured:—
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
cigars
|
the lb.
|
4
|
6
|
10
|
3
|
12
|
4½
|
|
cigarettes
|
”
|
4
|
4
|
6
|
3
|
10
|
5½
|
|
Cavendish or Negrohead
|
”
|
4
|
6
|
3
|
3
|
11
|
10½
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
5
|
7
|
3
|
11
|
4½
|
|
other manufactured tobacco
|
”
|
4
|
4
|
3
|
3
|
10
|
2½
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
3
|
10
|
3
|
9
|
10½
|
|
snuff not containing more than 13 per cent. by weight of moisture
|
”
|
4
|
6
|
3
|
3
|
11
|
10½
|
|
| |
Part II
|
| |
Customs
|
| | |
Unmanufactured:—
|
£
|
s.
|
d.
|
|
if stripped or stemmed:—
|
|
|
|
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
12
|
10
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
4
|
0
|
11
|
|
if unstripped or unstemmed:—
|
|
|
|
|
|
containing 10 per cent. or more by weight of moisture
|
”
|
3
|
12
|
9½
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
4
|
0
|
10½
|
|
|
Full
|
Preferential
|
|
Manufactured:—
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
cigars
|
the lb.
|
4
|
10
|
11
|
3
|
15
|
9½
|
|
cigarettes
|
”
|
4
|
8
|
7
|
3
|
13
|
10½
|
|
Cavendish or Negrohead
|
”
|
4
|
10
|
4
|
3
|
15
|
3½
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
9
|
9
|
3
|
14
|
9½
|
|
other manufactured tobacco
|
”
|
4
|
8
|
4
|
3
|
13
|
7½
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
7
|
11
|
3
|
13
|
3½
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
10
|
4
|
3
|
15
|
3½
|
|
| |
Part III
|
| |
Customs
|
| | |
|
Full
|
Preferential
|
|
Manufactured:—
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
cigars
|
the lb.
|
4
|
8
|
2 
|
3
|
15
|
9½
|
|
cigarettes
|
”
|
4
|
5
|
11
|
3
|
13
|
10½
|
|
Cavendish or Negrohead
|
”
|
4
|
7
|
8
|
3
|
15
|
3½
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
7
|
1
|
3
|
14
|
9½
|
|
other manufactured tobacco:—
|
|
|
|
|
|
|
|
|
hard pressed tobacco
|
”
|
4
|
3
|
3
|
3
|
11
|
3
|
|
other pipe tobacco
|
”
|
4
|
5
|
3
|
3
|
13
|
2
|
|
other manufactured tobacco
|
”
|
4
|
5
|
8
|
3
|
13
|
7½
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
5
|
3½
|
3
|
13
|
3½
|
|
snuff not containing more than 13 per cent. by weight of moisture
|
”
|
4
|
7
|
8
|
3
|
15
|
3½
|
|
| |
Part IV
|
| |
Excise
|
| | |
Unmanufactured:—
|
£
|
s.
|
d.
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
8
|
3½
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
3
|
15
|
10½
|
|
Manufactured:—
|
|
|
|
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
3
|
10
|
3½
|
|
| |
Part V
|
| |
Excise
|
| | |
Unmanufactured:—
|
£
|
s.
|
d.
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
11
|
8½
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
3
|
19
|
8
|
|
Manufactured:—
|
|
|
|
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
3
|
13
|
8½
|
|
