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    <description>Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.</description>
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      <description>Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.</description>
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