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<h1>Excise duty rates on pan masala and tobacco set as ad valorem and specific unit duties under the Seventh Schedule.</h1> The Seventh Schedule to the Finance Act, 2005 sets excise classifications and rates for pan masala and tobacco products, applying a ten percent ad valorem duty to pan masala and most tobacco categories (units in kg) while imposing specific per-unit duties on cigarettes differentiated by filter and physical length; interpretive rules and definitions of the First Schedule to the Central Excise Tariff Act govern classification.
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