Section 6. Internal revenues stamps, whether of a bar code or fuson design, shall be firmly and conspicuously affixed on each pack of cigars and cigarettes subject to specific tax in the manner and form as prescribed by the Commissioner of Internal Revenue upon approval of the Secretary of Finance.

Excisable articles such as distilled spirits, fermented liquor, cigars and cigarettes which are sold tax and duty free in all authorized establishments shall be marked tax and duty free in a manner and form prescribed by the Secretary of Finance.