Finance (Excise Duty on Tobacco Products) Act, 1977
|
Short title and construction. |
14.—(1) This Act may be cited as the Finance (Excise Duty on Tobacco Products) Act, 1977. | |
(2) This Act, as far as it relates to the duty of excise imposed by section 2 of this Act on tobacco products imported into the State shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said section 2 on tobacco products manufactured in the State and the duty of excise imposed by section 10 of this Act, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties. |