Section 2, The Excise (Amendment of First Schedule) Order, 1992.

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.*