Rate of excise duty on cigarettes levied by Finance Act, 2012 is effective from May 28, 2012; FinMin

GST : Section 3 of The Central Excise Act, 1944 - Duties Specified in First & Second Schedule to Central Excise Tariff Act, 1985 To Be Levied - Clarification on Effective Date for Levy of Excise Duty on Cigarettes at Enhanced Rates Vide Finance Act, 2012