Tariff rate amendment: specified excise items reassigned revised percentage rates and manufacture definitions updated.

The Tenth Schedule (Finance Act, 2011) amends the First Schedule to the Central Excise Tariff Act by substituting revised column (4) tariff entries-predominantly 5% and in limited cases 10%-for numerous specified tariff items across multiple Chapters, and by inserting chapter notes that expand the definition of "manufacture" to include labelling, relabelling, repacking, conversion of ores into concentrates, refining of dore bar and galvanisation for the affected Chapters.

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