Excise duty reclassification: tariff schedule amended to substitute rates, insert items, and add domestic excise on like articles.

The Schedule amends the First Schedule to the Tariff Act by substituting specified ad valorem and specific duty rates in numerous items, inserting new tariff entries classifying various goods under Revenue duties, and adding a uniform provision that the duty specified shall be in addition to the excise duty then leviable on like articles if produced or manufactured in India, with the highest domestic rate applied where multiple rates exist.

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