Under the excise structure described, which category bears the heaviest tax?

1. Necessities are exempted or taxed at low rates. 2. Comforts and semi-luxuries are taxed moderately. 3. **Luxuries, tobacco and petroleum products** are taxed heavily. 4. The graded structure exists so indirect taxation does not fall hardest on the poorest, who spend most on necessities. _Source: syllabus Introductory Macroeconomics, Ch 5 "Government Budget and the Economy", section 5.1.2 Classification of Receipts_