Effective excise rates on cigarettes: excess duty exempted with apportionment between tariff and additional excise duties. The notification fixes effective excise rates for cigarettes under sub heading 2403.11 by exempting any duty in excess of the Tabled amounts for specified categories (non filter and filter cigarettes differentiated by length) and requires apportionment of duty between the tariff and the additional duty under the Goods of Special Importance Act in the ratio 68:32.
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Effective excise rates on cigarettes: excess duty exempted with apportionment between tariff and additional excise duties.
The notification fixes effective excise rates for cigarettes under sub heading 2403.11 by exempting any duty in excess of the Tabled amounts for specified categories (non filter and filter cigarettes differentiated by length) and requires apportionment of duty between the tariff and the additional duty under the Goods of Special Importance Act in the ratio 68:32.
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