The object of this Bill is to amend the Customs and Excise Act
so as to—
(a) revise the rates of customs and excise duty payable on
certain goods;
(b) revise the list of goods to be subject to surtax at
importation;
(c) increase excise duty on non alcoholic beverages and
cigarettes;
(d) introduce excise duty on coke and semi-coke of coal, of
lignite or of peat, whether or not agglomerated, retort
carbon;
(e) revise the basis of excise duty valuation for spirits, liqueurs,
and other spirituous beverages;