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fermented) in immediate packings of a content not exceeding 3 kg:Tea, whether or not flavoured- Other: --- Ground 090122200--- Not ground 090122100-- Decaffeinated: 090121200 090121100-- Not decaffeinated:- Coffee roasted:$110/t-- Decaffeinated 090112000-- Not decaffeinated 090111000- Coffee, not roasted:Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion BASE RATE DESCRIPTIONHS CODE (2003)Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparationsЙ- Motor spirit, refined, including spirit obtained from natural gas and whether or not containing traces of anti knock products and anti-oxidants; aviation spirit; and other light oils:-- Motor spirit: --- Premium22 cts per dal --- Regular --- Other-- Aviation spirit:--- 100 octane and above-- Other light oilsV- Distillate fuels (diesel or gas oils suitable for use in internal combustion engines- Lubricating oil44 cts per dal- Lubricating grease 11 cts per kgBeer made from malt- Beer and ale$30.00 per dal- Stout and portercWine from fresh grapes, including fortified wines; grapes must other than that of heading No. 20.09- Sparkling wine$120.00 per dal\- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:*-- In containers holding 2 litres or less:--- Still wines:;---- Of a strength not exceeding 26 degrees of proof spirit$55.00 per dal ---- Other$90.00 per dal--- Grape must: -- Other:- Other grape must:9-- Of a strength not exceeding 26 degrees of proof spirit-- OtherTVermouth and other wine of fresh grapes flavoured with plants or aromatic substances)- In containers holding 2 litres or less:СOther fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included- Cider and perry- Sake (rice wine):9-- Of a strength not exceeding 70 degrees of proof spirit$120.00 per proof dal- Toddy:- OtherŽUndenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strengthS- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher$250.00 per proof dalЪUndenatured ethyl alcohol of an alcoholic strength by volume of 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:- Spirits obtained by distilling grape wine or grape marc: -- Brandy: --- In bottle - Whiskies: -- In bottle- Rum and tafia:- Gin and Geneva:- Vodka- Liqueurs and cordialsK-- Samsoo (including medicated samsu) and other fermented cereal beverages:6--- In bottle not exceeding 70 degrees of proof spirit-- Arrack and pineapple spirit:&Unmanufactured tobacco; tobacco refuse - Tobacco, not stemmed/stripped:#-- Flue cured, of the virginia type $30.00 per kg-- Tobacco, partly or wholly stemmed/stripped:- Tobacco refuseQCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes4- Cigar, cheroots and cigarillos, containing tobacco$100.00 per kg- Cigarettes containing tobacco $60.00 per kgˆOther manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essencesS- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:-- Packed for retail sale:--- In airtight containers--- Of Sabah origin $18.00 per kg $35.00 per kg,-- "Homogenised" or "reconstituted" tobacco:--- For retail sale --- SnuffЬLubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of 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