24. In this Act "beedi'' means tobacco specially grown for the manufacture of beedi whether cut, crushed, broken or powdered"
| (i) rolled in a leaf of the tropical tree botanically known as Diospyros Melanoxylon or Diospyros Ebinum of the family of Ebenaneae or any of its substitutes ; and |
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| (ii) intended for smoking ; |
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"cigar" means tobacco whether cut, crushed, broken or powdered-
| (i) rolled in a tobacco leave ; and |
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| (ii) intended for smoking ; |
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"cigarette" means tobacco specially grown for the manufacture of cigarettes whether cut, crushed, broken or powdered"
| (i) rolled in any type of wrapper (other than tobacco leaf or leaf meant for the manufacture of beedi); and |
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| (ii) intended for smoking ; |
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"cigarette substitute" means tobacco in any form rolled in any type of wrapper and intended for smoking, and does not include a beedi, cigar or cigarette ; "Commissioner General of Excise" means the Commissioner General of Excise appointed under the Excise Ordinance ; "Customs duty" means Customs duty charged and levied under the Customs Ordinance ; "Director General of Customs" means the Director General of Customs appointed under the Customs Ordinance-; "Director General of Excise" means the Director General of Excise appointed under the Excise (Special Provisions) Act, No. 13 of 1989 ; "Excise Duty" means Excise Duty charged and levied under the Excise Duty (Special Provisions) Act, No. 13 of 1989; "factory"-"
| (a) means any premises at which the manufacture of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco is carried on ; and |
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| (b) includes any store or other place maintained in connection with any premises referred to in paragraph (a) ; |
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"import" means to bring into Sri Lanka, by sea or air, from any place outside or beyond the limits of Sri Lanka ; "Minister" means the Minister appointed under Article 44 of the Constitution, to whom the subject of Finance is assigned ; "pipe tobacco" means cut tobacco or tobacco compressed into slabs which can be used, or is intended for smoking in pipes ; "prescribed" means prescribed by regulations made under this Act; "Sale or purchase" with their grammatical variations and cognate expressions in relation to any cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco means any transfer of the possession of the same by one person to another in the ordinary course of trade or business for cash or deferred payment or for other valuable consideration ; "Sri Lanka tobacco leaf" means the leaf of the tobacco plant grown in Sri Lanka and includes any tobacco leaf found in Sri Lanka the origin of which is not established otherwise ; "transport" means to move from one place to another within Sri Lanka. |
Sri Lanka Consolidated Acts