Finance Act, 1948

Tobacco.

8.—(1) The duty of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act.

(2) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act.

(3) Subsections (3) to (5) of section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.

(5) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876 , is delivered.