Section 6 Excise duty on mechanical lighters.

There shall be charged on mechanical lighters—

a duty of excise at the rate of F1£0.50 for each lighter.

The duty chargeable under subsection (1) above shall be chargeable on mechanical lighters which when imported or sent out as mentioned in that subsection are incomplete as well as on lighters which at that time are complete.

No duty shall be chargeable under this section on a mechanical lighter which is shown to the satisfaction of the Commissioners to be constructed solely for the purposes of igniting gas for domestic F2or industrial use.

The Commissioners may, subject to such conditions as they see fit to impose, exempt from the duty chargeable under this section any mechanical lighters which are shown to their satisfaction to be intended to be used as parts of miners’ lamps.

If, save as permitted under subsection (4) above or regulations under section 7(1) below, a manufacturer of mechanical lighters sends out from his premises any mechanical lighter without payment of the duty chargeable on it under this section, he shall be liable on summary conviction to a penalty of F3level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.