Excise duty rates on tobacco products updated; varying rates and classifications govern cigarettes and other tobacco items.

The Schedule prescribes specific tariff items, units of assessment and corresponding rates of duty for a range of tobacco and related products, applying the Fourth Schedule interpretive rules and Chapter and Section Notes to govern classification and rate application; it distinguishes cigarette types by filter and length, includes cigarettes of tobacco substitutes and various tobacco preparations, and assigns unit-based duties for each category.

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