Prescribes effective rate of duty in respect of Other than filter cigarettes, of the length not exceeding 65 millimetres - 09/2012 - Central Excise - Tariff

Excise exemption for short non-filter cigarettes limits additional duty to a specified rate under a central government notification.

The notification exempts 'other than filter cigarettes, of the length not exceeding 65 millimetres' from so much of the additional duty of excise as is in excess of the amount indicated in the Table, thereby establishing a capped effective rate for that tariff item under the Finance Act mechanism.