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Let me break it down simply: Layer 1 Central Excise Duty: Reintroduced under the Finance Act 2025 and confirmed in the Budget 2026-27, the rates experienced a significant increase because length-based excise duties are now charged between 2,050 and 8,500 for every 1,000 cigarettes, which equals approximately 2.05 to 8.50 per stick

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