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SECOND SCHEDULE
Duties on Tobacco
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Section 21
.
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Part I
Customs
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| | |
|
£
|
s.
|
d.
|
|
Unmanufactured:
|
|
|
If stripped or stemmed:
|
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
19
|
8
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
4
|
8
|
6
|
|
If unstripped or unstemmed:
|
|
|
containing 10 per cent. or more by weight of moisture
|
”
|
3
|
19
|
7·5
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
4
|
8
|
5·5
|
|
| | |
|
Full
|
Preferential
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Manufactured:
|
|
|
|
cigars
|
the lb.
|
4
|
18
|
5·6
|
4
|
2
|
7·5
|
|
cigarettes
|
”
|
4
|
16
|
2
|
4
|
0
|
8·5
|
|
Cavendish or Negrohead
|
”
|
4
|
17
|
10·4
|
4
|
2
|
1·5
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
17
|
3·2
|
4
|
1
|
7·5
|
|
other manufactured tobacco
|
”
|
4
|
15
|
10·4
|
4
|
0
|
5·5
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
15
|
5·6
|
4
|
0
|
1·5
|
|
snuff containing 13 per cent. or less by weight of moisture
|
”
|
4
|
17
|
10·4
|
4
|
2
|
1·5
|
|
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Part II
Customs
|
| | |
|
Full
|
Preferential
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Manufactured:
|
|
|
|
cigars
|
the lb.
|
4
|
13
|
8·3
|
4
|
2
|
7·5
|
|
cigarettes
|
”
|
4
|
11
|
5·3
|
4
|
0
|
8·5
|
|
Cavendish or Negrohead
|
”
|
4
|
13
|
1·5
|
4
|
2
|
1·5
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
12
|
6·7
|
4
|
1
|
7·5
|
|
other manufactured tobacco
|
|
|
|
hard pressed tobacco
|
”
|
4
|
6
|
5·3
|
3
|
15
|
8·5
|
|
other pipe tobacco
|
”
|
4
|
10
|
3·5
|
3
|
19
|
6·7
|
|
other manufactured tobacco
|
”
|
4
|
11
|
2·3
|
4
|
0
|
5·5
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
10
|
9·5
|
4
|
0
|
1·5
|
|
snuff containing 13 per cent. or less by weight of moisture
|
”
|
4
|
13
|
1·5
|
4
|
2
|
1·5
|
|
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Part III
Customs
|
| | |
|
Full
|
Preferential
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Manufactured:
|
|
|
|
cigars
|
the lb.
|
4
|
12
|
3·7
|
4
|
2
|
7·5
|
|
cigarettes
|
”
|
4
|
10
|
1·2
|
4
|
0
|
8·5
|
|
Cavendish or Negrohead
|
”
|
4
|
11
|
9
|
4
|
2
|
1·5
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
11
|
2·3
|
4
|
1
|
7·5
|
|
other manufactured tobacco
|
|
|
|
|
hard pressed tobacco
|
”
|
4
|
2
|
8·7
|
3
|
13
|
4
|
|
other pipe tobacco
|
”
|
4
|
8
|
6
|
3
|
19
|
1·3
|
|
other manufactured tobacco
|
”
|
4
|
9
|
10·2
|
4
|
0
|
5·5
|
|
snuff containing more than 13 per cent. by weight of moisture
|
”
|
4
|
9
|
5·5
|
4
|
0
|
1·5
|
|
snuff containing 13 per cent. or less by weight of moisture
|
”
|
4
|
11
|
9
|
4
|
2
|
1·5
|
|
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Part IV
Excise
|
| | |
|
£
|
s.
|
d.
|
|
Unmanufactured:
|
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
3
|
18
|
6·5
|
|
containing less than 10 per cent. by weight of moisture
|
”
|
4
|
7
|
3
|
|
Manufactured:
|
|
|
Cavendish or Negrohead manufactured in bond
|
”
|
4
|
0
|
6·5
|
|
