Additional excise duty placed on smoking mixtures and certain cotton fabrics by Schedule amendment, expanding taxable product categories. The Fourth Schedule amends the First Schedule to the Additional Duties of Excise Act by inserting: a sub-item classifying smoking mixtures for pipes and cigarettes as manufactured tobacco and subjecting them to an ad valorem additional duty; and a sub-item classifying certain cotton fabrics containing a specified minimum proportion by weight of non-cellulose fibre or yarn, making those fabrics liable to a distinct ad valorem additional duty.
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Provisions expressly mentioned in the judgment/order text.
Additional excise duty placed on smoking mixtures and certain cotton fabrics by Schedule amendment, expanding taxable product categories.
The Fourth Schedule amends the First Schedule to the Additional Duties of Excise Act by inserting: a sub-item classifying smoking mixtures for pipes and cigarettes as manufactured tobacco and subjecting them to an ad valorem additional duty; and a sub-item classifying certain cotton fabrics containing a specified minimum proportion by weight of non-cellulose fibre or yarn, making those fabrics liable to a distinct ad valorem additional duty.
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