Tariff classification changes for filter cigarettes alter duty rates and length categories under the finance schedule.

Amendment reclassifies filter cigarettes in the Seventh Schedule by substituting length-based descriptions (including filter length defined as eleven millimetres or actual length, whichever is more) and replacing rate entries for three existing tariff items; it also inserts a new tariff item for an additional length band with its unit and specific duty, creating stepped length categories each subject to a distinct specific duty per thousand cigarettes.

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