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    <title>Effective rate of duty on cigarettes</title>
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    <description>Exemption provision caps central excise liability for specified categories of cigarettes by exempting excisable goods from so much of the duty under the First Schedule as exceeds the amount calculated at the prescribed per thousand rate, differentiating between non filter and filter cigarettes and applying the cap to cigarettes of length not exceeding sixty millimetres with filter length taken into account for classification.</description>
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