1.   Alternative excise duty structures could maintain existing revenue levels with less distortion of consumer choice.

2.   For without prior reform of the UK excise duty structure it will always be an uphill struggle to maintain exports at their current level.

3.   However, industry officials felt these would not amount to much unless members agreed to synchronize duty structures and actually go ahead and reduce import tariffs.

4.   The CII survey said the government needed to change the import duty structure to discourage the import of used goods while encouraging greater value addition.

5.   The CII survey said the government needed to change the import duty structure to discouraged the import of used goods while encouraging greater value addition.