THE TWELFTH SCHEDULE - (See section 86)

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..... 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 being 11 millimetre .....

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