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of <h1>Government Exempts Certain Cigarettes from Excess Excise Duty under Central Excises and Salt Act, 1944 & Act, 1957</h1> The Central Government, under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, has issued a notification exempting certain cigarettes from excess excise duty. This notification supersedes a previous one dated March 1, 1992. The exempted cigarettes fall under sub-heading No. 2403.11 of the Central Excise Tariff Act, 1985. The duty rates are specified for different types and sizes of cigarettes, with non-filter cigarettes ranging from 120 to 250 rupees per thousand and filter cigarettes ranging from 330 to 850 rupees per thousand. The duty is apportioned 68:32 between the two acts.
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