TOBACCO.
No. 10 of 1916.
2427
(3) The following tobacco shall be exempt from duty :— (a) tobacco which is exported;
(b) ships stores;
(c) tobacco which is imported in broken packages in passengers' baggage for private use and which does not exceed such quantity, weight, or value as may be allowed by the Superintendent or as may be appointed by regulations made under this Ordinance.
(4) If any tobacco is imported for the purpose of being manufactured in the Colony and such tobacco is actually manufactured in the Colony, it shall be liable to duty at the rate at which it would have been liable if it had been imported originally in its manufactured state.
Legislative
7. It shall be lawful for the Legislative Council by resolution to vary in any way any of the said duties or to impose new duties on any tobacco imported into or manufactured in the Colony or already in the Colony at the commencement of this Ordinance and to increase or decrease any such duties.
8.-(1) It shall be lawful for the Governor in Council, in anticipation of any such resolution of the Legislative Council, to vary in any way any of the duties imposed under this Ordinance or to impose new duties on any tobacco imported into or manufactured in the Colony, and to increase or decrease any duties imposed under this Ordinance.
(2) Every such order of the Governor in Council shall take effect as from and including the day on which such order is published in the Gazette: Provided that, if the said order be not confirmed by the Legislative Council within six weeks from the publication thereof, it shall cease to be of any effect and any new or increased duty paid under the provisions thereof shall forthwith be refunded or credited to the persons by whom such duty was paid.
[s. 9, rep. Law Revision Ordinance, 1924.]
10. (1) When any new duty is imposed and when any duty is increased and any tobacco is delivered on or after the day on which the new or increased duty takes effect, in
when duties
or repealed.
* As amended by No. 20 of 1921.