Excise duty exemption for short cigarettes caps payable duty at a prescribed effective rate, covering filter and non filter variants. Exempts specified cigarettes not exceeding sixty five millimetres in length-distinguishing other than filter and filter cigarettes (filter length measured as eleven millimetres or actual filter length, whichever is more)-from excise duty to the extent that duty exceeds the amount calculated at the prescribed effective rate in the Table; issued under powers of the Central Excise Act, with an administrative corrigendum and later rescission noted.