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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tariff amendment increases duties on specified filter cigarettes and adds a new category with higher duty.</h1> Amendment to the Seventh Schedule of the Finance Act, 2005 substitutes revised descriptive entries and specific per-thousand duty rates for existing tariff items covering filter cigarettes distinguished by length, and inserts an additional tariff item describing a longer cigarette length band with its prescribed rate, thereby reclassifying products by length and assigning discrete duty rates.

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