Excise duty on manufactured tobacco revised to a higher ad valorem rate plus a fixed specific duty. The Finance Act, 1981 amends the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 by substituting the third-column entry against sub-item (2) under 'II. Manufactured tobacco' to prescribe a combined ad valorem duty together with a fixed specific duty per thousand units.