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of <h1>Govt Notification 18/2010-CX exempts specific cigarettes from excess duty, later rescinded by Notification 26/2010 CE.</h1> Notification No. 18/2010-CX, issued by the Government of India on February 27, 2010, under the Central Excise Act, 1944, exempts certain excisable goods from excess duty. Specifically, it applies to cigarettes classified under Chapter 2402 20 of the Central Excise Tariff Act, 1985. Both non-filter cigarettes and filter cigarettes not exceeding 60 millimeters in length are subject to a duty rate of Rs. 509 per thousand. This notification was later rescinded by notification number 26/2010 CE on May 10, 2010.
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