Section 2: The First Schedule to the Excise Act, 1982 is amended by–

(a) repealing and replacing tariff item 22.02 (B) with the following– 22.02 B. soft drinks bottled or canned 0% on sales (b) repealing and replacing tariff item 24.02(B) with the following– 24.02 B. Cigarettes 0% on sales (c) inserting the following new tariff items immediately after tariff item 22.09- of Schedule to Act No. 16 of 1978. of First Schedule to Act No 6 of 1982. 22.10 Locally manufactured alcoholic 20% on sales drinks with less than 10% alcoholic content 22.11 Imported alcoholic drinks of less 30% CIF than 10% alcoholic content (d) inserting the following new tariff item immediately after tariff item 39.07– 39.08 Imported rubber 10% CIF Income Tax Act, 2000