Finance (Excise Duty on Tobacco Products) Act, 1977


1.—(1) In this Act—

“cavendish or negrohead” means sweetened pipe tobacco;

“cigars” means cigars of the kind that are or that, if imported, would be classified at tariff code number 2402-022 of the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972;

“hard pressed tobacco” means tobacco products of the kind commonly known as hard pressed and includes plug, roll, twist, coil and bar tobaccos but does not include cut plug tobacco, tobacco flakes or tobacco mixtures or cavendish or negrohead;

“materials” means tobacco in any form and any other substance to be used for incorporation in tobacco products;

“other pipe tobacco” means tobacco normally intended to be used in pipes, not being hard pressed tobacco or cavendish or negrohead;

“reconstituted or homogenised tobacco” means tobacco (whether or not on a backing) that is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip;

“snuff” means tobacco in powder or grain form specially prepared to be taken as snuff but not to be smoked, but does not include offal snuff;

“tobacco product” means any product specified in the First Schedule to this Act manufactured wholly or partly from tobacco.

(2) A product shall be deemed, for the purposes of this Act, to be manufactured when, in the opinion of the Revenue Commissioners, it has taken on the essential character of a tobacco product specified in the First Schedule to this Act.

(3) Any cigarette which is greater than 9 centimetres in length excluding any filter or mouthpiece shall, for the purposes of the duty imposed by this Act, be treated as if each 9 centimetres or part thereof, of its length were a separate cigarette.