THE FEDERAL MILITARY GOVERNMENT hereby decrees as follows :-—

1.—(1) Goods manufactured in Nigeria for the time being specified in Charge of Schedule 1 shall, subject to the exemptions specified in Schedule 2, be charged with duties of excise at the rates for the time being specified in Schedule 1.

(2) In addition to excise duty where shown to be chargeable under subsection (1) above, there shall be payable a reconstruction surcharge at the following rates, that is to say—

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(c) in the case of lemonade and other aerated waters, whether flavoured or not, at the rate of five kobo per litre ; and

(d) in any other case, at the rate of five per centum

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SCHEDULE 1

GOODS LIABLE TO EXCISE DUTY

Tariff No. (1) Tariff Description (2), Rate of Duty (3)

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4 Biscuits, ad valorem 5%

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6 Butter, margarine and other butter substitutes, ad valorem 5%

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10 CONFECTIONERY, Sugar, namely toffees, boiled sweets (commonly so called), pastilles, humbugs, and the like including chocolate confectionery but excluding bakers’ confectionery, the Kg. 2k or ad valorem 10% whichever is the higher.

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15 Four of cereals, the tonne ₦2.45

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24 LEMONADE AND OTHER AERATED WATERS, whether flavoured or not, the litre 1k

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27 MEAT AND MEAT PREPARATIONS:

(1) Corned beef, ad valorem 10%

(2) Other including bacon, beef, pork, sausages and other meat preparations, ad valorem 5%