Effective rates of basic excise duty on cigarettes - 022/89 - Central Excise - Tariff

Effective rates of basic excise duty on cigarettes

Notification No. 22/89-C.E.

Dated 1-3-1989

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt, Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 34/87-Central Excises, dated the 1st March, 1987, namely :-

In the said notification, -

(a) in the proviso, for the words and figures, "ratio of 2:1", the words and figures "ratio of 65:35" shall be substituted;

(b) for the Table, the following Table shall be substituted, namely :

"TABLE

DESCRIPTION		RATE
	(1)	(2)
	CIGARETTES (BEING CIGARETTES PACKED IN APPROVED PACKA­GES)-
I.	Cigarettes, other than filter cigarettes, of 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 sixty 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 actual length, whichever is more)-
	(a) not exceeding 70 millimetres	Two hundred and ten rupees per one thousand cigarettes.
	(b) exceeding 70 millimetres but not exceeding 75 millimetres	Three hundred and seventy five rupees per one thousand cigarettes.
	(c) exceeding 75 millimetres but not exceeding 85 millimetres	Four hundred and seventy five rupees per one thousand cigarettes.
	(d) exceeding 85 millimetres but not exceeding 100 millimetres	Six hundred and seventy five rupees per one thousand cigarettes.".