Section 2
SEC. 2. Under P.D. No. 2007, the per bracket specific tax rates, except on cigars, have been increased by 42% to 50%. Cigarettes taxed under a particular tax bracket before the change in rates shall automatically be subject to the new specific tax rate corresponding to the said bracket. No cigarette manufacturer or producer shall be allowed to pay on their cigarette brands an amount less than 142% of the applicable specific tax rates before the change.