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