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<h1>New Excise Duty Rates for Cigarettes Set Under Notification No. 3/94-C.E.; Specific Rates Based on Size and Type</h1> The Central Government issued Notification No. 3/94-C.E. on March 1, 1994, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957, to set effective excise duty rates on certain cigarettes. Cigarettes falling under sub-heading No. 2403.11 are exempt from excess excise duty beyond specified rates. The duty is apportioned 68:32 between the Central Excise and Additional Excise Duties. Rates are as follows: non-filter cigarettes up to 60mm at 60 rupees per thousand, 60-70mm at 280 rupees; filter cigarettes up to 70mm at 370 rupees, 70-75mm at 710 rupees, and 75-85mm at 950 rupees per thousand.