Excise Duty (Amendment) Act, 2015 (Act 894): Difference between revisions
Created page with "==ARRANGEMENT OF SECTIONS== :1. First Schedule to Act 878 amended ==LONG TITLE== AN ACT to amend the Excise Duty Act, 2014 (Act 878) to increase the excise duty rate on cigarettes and cigars. ==DATE OF ASSENT== 31 July, 2015. ==ACT== ====1. First Schedule to Act 878 amended==== The Excise Duty Act, 2014 (Act 878) is amended in the First Schedule by the substitution for the ad-valorem rate of duty indicated in the third column in relation to Items "(a) and "(b)" o..." |
No edit summary |
||
| Line 16: | Line 16: | ||
!Tariff No. !! Commodity Description !! Rate of Duty | !Tariff No. !! Commodity Description !! Rate of Duty | ||
|- | |- | ||
| 6 || Tobacco products: <br /> (a) Cigarette <br /> (b) Cigar || 175 per centum of the ex-factory price <br /> 175 per centum of the ex-factory price | | 6 || Tobacco products: <br /> (a) Cigarette <br /> (b) Cigar || <br /> 175 per centum of the ex-factory price <br /> 175 per centum of the ex-factory price | ||
|} | |} | ||
Latest revision as of 23:40, 3 January 2025
ARRANGEMENT OF SECTIONS
- 1. First Schedule to Act 878 amended
LONG TITLE
AN ACT to amend the Excise Duty Act, 2014 (Act 878) to increase the excise duty rate on cigarettes and cigars.
DATE OF ASSENT
31 July, 2015.
ACT
1. First Schedule to Act 878 amended
The Excise Duty Act, 2014 (Act 878) is amended in the First Schedule by the substitution for the ad-valorem rate of duty indicated in the third column in relation to Items "(a) and "(b)" of the tobacco products listed in the second column in respect of Tariff number 6 of
Tariff No. Commodity Description Rate of Duty 6 Tobacco products:
(a) Cigarette
(b) Cigar
175 per centum of the ex-factory price
175 per centum of the ex-factory price