Section 43, The Customs Tariff Ordinance

(iii) Manufactured in foreign countries ... ... ... ... Provided that with respect to tobacco manufactured in the Territories listed in the Fifth Schedule which contains 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 grown tobacco being charged respectively at the rates under (i) and (ii). Umbrellas and parasols ... Vessels, including lighters, boats, canoes and steam and other launches, with their necessary fittings and tackle such as masts, oars, sails, anchors and chains. Materials for use in the construction or repair of all such vessels when admitted as such by the Comptroller of Customs Water tanks and vats and ready-made spare parts . •. .. . .. . .. . Wines- (a) Sparkling (b) Still