Excise duty on cigarettes restructured by value bands, replacing previous sub item with tiered per thousand rates.

The First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is amended: a specified unmanufactured tobacco sub item is omitted and the sub item governing manufactured tobacco cigarettes is replaced by a new sub item establishing five value bands, each with a specific per thousand excise duty rate, creating a tiered duty structure tied to cigarette value.

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