Tariff on cigarettes effective from May 28, 2012, under Finance Act 2012, not March 17, 2012.

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....Enhancement in rate of duty on Cigarette - the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of enactment of the said Finance Act, i.e. 28.5.2012 and not from 17.3.2012 - AT....