Multiple choice

Excise duty payable on cigarettes is based on

  1. the length of the cigarettes

  2. weight of the cigarettes

  3. width of the cigarettes

  4. none of these
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A Correct answer
Explanation

It is based on the length of the cigarettes. The excise duty, which is to be paid on cigarette, depends on its length. For instance, excise duty of Rs. 15 per 1000 cigarettes is levied on cigarettes up to length of 60 mm.

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