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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 classification changes for filter cigarettes alter duty rates and length categories under the finance schedule.</h1> 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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