Emergency excise duty power can increase charges temporarily, subject to parliamentary approval, modification, or rescission.

The Bill empowers the Central Government to amend the Fourth Schedule by notification to increase excise duty where immediate action is necessary, allowing substitution of rates (including non zero rates where previously nil and up to twice the prevailing rate otherwise), subject to mandatory laying before Parliament, parliamentary approval or modification within a short period, and permitting subsequent rescission; a separate public interest amendment power permits notifications to amend the Fourth Schedule provided existing leviable rates are not affected.

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