Definition of manufactured tobacco expanded to include labelling and repacking, triggering duty adjustments and retrospective corrections.

Amendment expands the statutory meaning of manufactured tobacco to include labelling, relabelling, repacking and other treatments to render the product marketable, inserts corresponding changes in the First Schedule via Parts I and II of the Second Schedule, and deems the amendment to Item No. 18 of the First Schedule to have retrospective effect from the stated date, requiring refunds of duties that would not have been collected and recoveries of duties that should have been collected.

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