Commission Report to the Council and the European Parliament on the rates of duty laid down in Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes, Council Directive 92/80/EEC of 19 October 192 on the approximation of taxes on manufactured tobacco other than cigarettes, Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages and Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils. COM (95) 285 final, 13 September 1995