<h1>Tobacco excise duty bill framed as public health measure; Opposition says it breaches GST one nation, one tax and hurts poor.</h1> The Bill imposes increased excise duty on tobacco products as a public health tool, converting amounts formerly raised by cess into central excise revenue while proposing measures to protect tobacco farmers; opponents argue it undermines the one nation, one tax GST principle by creating parallel tax, valuation and audit burdens and disproportionately affecting low income consumers.