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of <h1>Finance Bill 2010 amends cigarette tariffs under Section 86, adjusting duties based on length in Twelfth Schedule.</h1> The Twelfth Schedule, as referenced in section 86 of the Finance Bill, 2010, amends the Seventh Schedule of the Finance Act, 2005. It revises the tariff items for filter cigarettes based on their length, including the filter. For items 2402 20 30 and 2402 20 40, the duty is set at Rs. 70 per thousand for cigarettes not exceeding 60 millimeters and those exceeding 60 but not exceeding 70 millimeters, respectively. For item 2402 20 50, the duty is Rs. 110 per thousand for cigarettes exceeding 70 but not exceeding 75 millimeters. A new item, 2402 20 60, is introduced with a duty of Rs. 145 per thousand for cigarettes exceeding 75 but not exceeding 85 millimeters.
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