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Effective rates of duty for cigarettes

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..... ional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Govern ment 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 Addi tional Duties of Exc .....

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..... ding the length of the filter, the length of the filter being 11 milli metres or 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) exce .....

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..... on unless he is satisfied after making such enquiry as he deems necessary and after giving a reasonable opportunity to the person making the application for such approval to represent his case, 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 .....

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..... to another surface design if it so nearly resembles that other surface design as to be likely to deceive or cause confusion : Provided further that a manufacturer may, pending approval of the surface 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 .....

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