Section 1
SECTION 1. Paragraph (f) of Section 126 of the National Internal Revenue Code, as amended, is further amended to read as follows: "SECTION 126.- "(f) Effect of Change of Rates & Classification. — A change in specific tax rates and maximum retail prices of cigars and cigarettes per tax bracket shall not allow a downward re-classification of the tax bracket of any existing cigar or cigarette brand. "In case a manufacturer introduces a new category of cigarettes using a foreign brand or trademark under a licensing agreement, for tax purposes, the maximum retail price of such cigarettes shall in no case be lower than the prevailing maximum retail price of an existing category of cigarettes using a foreign brand or trademark of comparable quality, blend, cost of production and other relevant factors. "Duly registered and/or existing brands of cigarettes packed in twenties shall not be allowed to be packed in thirties."