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13 1994

FINANCE ACT, 1994

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 79.

Description of Product

Rate of Duty

Cigarettes

£53.25 per thousand together with an amount equal to 16.83 per cent. of the price at which the cigarettes are sold by retail

Cigars

£81.702 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£68.944 per kilogram

Other smoking tobacco

£56.682 per kilogram