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    <title>Effective rate of duty for Tobacco and manufactured tobacco substitutes</title>
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    <description>The government exempts excise duty in excess of specified capped rates for listed Central Excise Tariff sub headings covering tobacco and manufactured tobacco substitutes, prescribing either percentage rates or fixed per thousand charges in an annexed schedule and thereby capping excise liability for each classified product.</description>
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      <description>The government exempts excise duty in excess of specified capped rates for listed Central Excise Tariff sub headings covering tobacco and manufactured tobacco substitutes, prescribing either percentage rates or fixed per thousand charges in an annexed schedule and thereby capping excise liability for each classified product.</description>
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