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Effective rates of duty for cigarettes

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..... (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Govern­ment hereby exempts cigarettes of the description specified in column (1) of the Table below and falling under sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable under the said Schedule and the Addi­tional Duties of Excise (Goods of S .....

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..... its actual length, whichever is more) - (a) Not exceeding 70 milli metres Two hundred rupees per one thousand cigarettes (b) exceeding 70 milli metres but not exceeding 75 milli metres Three hundred rupees per one thousand cigarettes (c) exceeding 75 milli metres but not exceeding 85 milli metres Four hundred rupees per one thousand cigarettes (d) exceeding 85 milli metres but not excee .....

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..... se, that such surface design is deceptively similar to any other surface design approved under this notification; (b) the approval given for any surface design under this notification shall be subject to the condition that package with such surface design shall not at any time be used for packaging of cigarettes bearing declarations of different lengths, and upon the breach of the said condition, .....

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..... urface design on the cigarette package by the said Director (Audit), affect clearances of cigarettes at the rates specified in this notification, subject to the condition that such approval is obtained on or before the 31st day of March, 1987 and in the event of failure to obtain such approval before the said date, the manufacturer shall pay, on demand, the amount of difference between the duty ot .....

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