Prescribing effective rates of basic excise duty and additional excise duty in lieu of sales tax for cigarettes

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....In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cigarettes of the description specified....

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....length     (a) not exceeding 60 millimetres One hundred rupees per one thousand cigarettes.   (b) exceeding 60 millimetres but not exceeding 70 millimetres   One hundred and seventy-five rupees per one thousand cigarettes. II. Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its....