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of <h1>Finance Act 1965 Revises Excise Duties: 100% on Cigarettes, New Rates for Items 26, 26A, 26AA, 27, and 28.</h1> The Finance Act of 1965 amends the Central Excises and Salt Act of 1944 by revising the First Schedule. Changes include setting a 100% ad valorem duty on cigarettes and adjusting duties on various items. Item No. 26 now has a rate of sixty rupees per metric tonne, while Item No. 26A has rates of one thousand and one thousand five hundred rupees per metric tonne for sub-items (1) and (2), respectively. Item No. 26AA introduces new rates for plates, sheets, skelp, and strips, and Item No. 27 updates classifications for manufactures, pipes, and tubes with a new category for extruded shapes and sections. Item No. 28 is amended to three hundred and seventy-five rupees per metric tonne.
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