Central Excise Tariff amendment updates First Schedule to change descriptions, omit entries and revise tariff rates.

Clause 92 amends the Central Excise Tariff Act, 1985 by altering the First Schedule as specified in the Sixth Schedule: it revises descriptions of goods in tariff entries, omits specified tariff items from the Schedule, and revises tariff rates for certain tariff items, thereby effecting textual and rate-based updates to the Schedule under the Act.

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