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Fifth Schedule

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.... Excise Act, - (i) in Item No. 4, under "II. Manufactured tobacco -", for sub-item (1), the following sub-item shall be substituted, namely :- "(1) Cigars and cheroots. Fifty per cent. ....

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....lf per cent. ad valorem.", "Two per cent. ad valorem.", "One per cent. ad valorem.", "One-half per cent. ad valorem.", and "Two and a half per cent. ad valorem." shall, respectively, be substituted; ....

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