Batas Pambansa Bilang 3

"Sec. 149.Specific tax on cigars and cigarettes. – On cigars and cigarettes there shall be collected the following taxes:

"(a) Cigars –

"(1) Idem

"(2) Idem

"(3) Idem

"(b) Cigarettes –

"(1) Idem

"(2) Idem

"(3) Idem

"(4) On cigarettes packed in twenties, the retail price of which per pack does not exceed one peso and thirty-five centavos, on each thousand, twelve pesos;

"(5) On cigarettes packed in twenties, the retail price of which per pack exceeds one peso and thirty-five centavos, but does not exceed one peso and sixty-five centavos, on each thousand, eighteen pesos:

"(6) On cigarettes packed in twenties, the retail price of which per pack exceeds one peso and sixty-five centavos, but does not exceed one peso and ninety-five centavos, on each thousand, twenty pesos;

"(7) On cigarettes packed in twenties, the retail price of which per pack exceeds one peso and ninety-five centavos, but does not exceed two pesos and twenty-five centavos, on each thousand, twenty-two pesos;

"(8) On cigarettes packed in twenties, the retail price of which per pack exceeds two pesos and twenty-five centavos, but does not exceed two pesos and seventy centavos, on each thousand, thirty-four pesos;

"(9) On cigarettes packed in twenties, the retail price of which per pack exceeds two pesos and seventy centavos, but does not exceed three pesos and twenty centavos, on each thousand, forty-two pesos;

"(10) On cigarettes packed in twenties, the retail price of which per pack exceeds three pesos and twenty centavos, on each thousand, fifty-two pesos;

"(11) Idem

"(12) If the cigarettes are of foreign manufacture, regardless of the retail price or contents per pack, on each thousand, eighty-two pesos.

"Nothing under the foregoing subparagraph (b) shall be deemed to allow a downward reclassification for tax purposes of any existing brand of cigarettes whenever there is a change in the tax rates or retail price ceilings thereof."