Excise duty on cigarettes updated: new length based per thousand duty schedule and proviso ratio revised, effective immediately. The Central Government amends an earlier excise notification under section 5A(1) by substituting the proviso's 'ratio of 2:1' with a 'ratio of 65:35' and replacing the tariff Table with a new schedule prescribing specified basic excise duty rates per one thousand cigarettes. The new schedule distinguishes non filter and filter cigarettes and sets separate per thousand duty rates by defined length bands, applying to cigarettes packed in approved packages.
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Excise duty on cigarettes updated: new length based per thousand duty schedule and proviso ratio revised, effective immediately.
The Central Government amends an earlier excise notification under section 5A(1) by substituting the proviso's "ratio of 2:1" with a "ratio of 65:35" and replacing the tariff Table with a new schedule prescribing specified basic excise duty rates per one thousand cigarettes. The new schedule distinguishes non filter and filter cigarettes and sets separate per thousand duty rates by defined length bands, applying to cigarettes packed in approved packages.
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