S.L. 337.36 Art. 3Duty on unmanufactured tobacco. Cap. 382.

(1) The rates of duty prescribed by item (A) under heading number 24.01 of the Act shall apply in respect of tobacco which is imported, or withdrawn from bond, by or in favour of persons holding a licence under the Excise Duty Act, to manufacture cigars or to process pipe tobacco.

(2) Any demand for the release from Customs of any such tobacco shall be accompanied by a declaration by the said licensee that the tobacco in question will be used exclusively in the manufacture of cigars or in the processing of pipe tobacco, as the case may