Section 39, The Customs Tariff Ordinance

Sugar- (a) Grown and manufactured in the territories listed in the Fifth Schedule ... (b) Grown in foreign countries but manufactured in the territories listed in the Fifth Schedule (c) Grown and/or manufactured in foreign countries . .. .. . . .. Tobacco- (a) Unmanufactured (b) Manufactured- (!) Cigars ... (2) Cigarettes- (i) not exceeding a weight of 3 lb. per 1,000- (l) Manufactured in the ter- Schedule from Listed Territories grown tobacco . . . . . . . .. (2) Manufactured in the Ter- Schedule from foreign tobacco .•. (3) Manufactured in foreign countries ... •.. ••. (ii) Exceeding a weight of 3 lb. per 1,000- (l) Manufactured in the Ter- Schedule from Listed Territories grown tobacco . •. . . . ••. (2) Manufactured in the Ter- Schedule from foreign tobacco ... (3) Manufactured in foreign countries ... ... ••. Provided that with respect to cigarettes manufactured in the Territories listed in the Fifth Schedule which contain a blend of Listed Territories and foreign tobacco, the duty thereon shall be at a rate proportioned to the percentage of each tobacco, the percentage of Listed Territories and foreign tobacco being charged respectively at the rates under (i) (l) and (2) and (ii) (l) and (2)- (3) Snuff ... ... ... . .. (4) Other manufactured tobacco- (i) Manufactured in the Territories listed in the Fifth Schedule from Listed Territories grown tobacco ... ... ... . .. (ii) Manufactured in the Territories Listed in the Fifth Schedule from foreign tobacco ... per 100 per 100 per 100 0 0 0!- 0 0 0! 0 8 9 0 15 6 0 7 4 0 7 10 l 5 6 l 7 6 0 9 ll 0 15 0 0 16 0 0 0 Of 0 9 0 0 17 8 0 8 4 l 9 6 0 10 ll 3142 Cap. 272] Customs Tariff