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    <description>Prescribes excise duty classifications and rates for tobacco and related products under the Seventh Schedule to the Finance Act, 2001, using ad valorem rates for some items and specific per unit duties for others; distinguishes pan masala, smoking mixtures, chewing tobacco, snuff, tobacco substitutes, and various cigarette categories by filter status and length, with separate duty entries for machine and non machine manufactured rolled products and residual &quot;other&quot; categories.</description>
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