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The Excise (Amendment of First Schedule) Order, 1992.

Public Notice No. 15 of 1992

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Added to the library by Umaru Afiz SESAY on Oct 25, 2026

Open the original documentSource: Law Reform Commission of Sierra Leone

Preamble

2 PUBLIC NOTICE NO. 15 OF 1992 *Published 12th March, 1992* *THE EXCISE ACT 1982* *(Act No. 6 of 1982)* [Margin: Short title.] THE EXCISE (AMENDMENT OF FIRST SCHEDULE) ORDER, 1992. In exercise of the powers conferred upon him by sub-section (1) section 100 of the Excise Act, 1982, the Minister of Finance makes the following order:— [Margin: Commencement.]

Section 2

The First Schedule to the Excise Act, 1982 is amended by varying the rates of duty under the following Tariff Item to read respectively— | Tariff Item No. | Description | Rate of Duty | |---|---|---| | 24.02 | Manufactured tobacco extracts and essences<br>B. Cigarettes (including the weight of the paper and any tip) | 50% | MADE this *9th* day of *March, 1992*. Issued under my hand, J. S. MOMOH, *President and Acting Minister of Finance, Development and Economic Planning.*

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