THE TWELFTH SCHEDULE - (See section 86)

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..... e length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres" and "Rs. 70 per thousand" shall respectively be substituted; (ii) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 40, the entries "---Filter cigarettes of length (including the length of the filter, the length of filter bei .....

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