Excise duty revisions: comprehensive reclassification of First Schedule entries changing product descriptions and duty bases.

Amendments to the First Schedule of the Central Excises Act effected by the Finance (No. 2) Act, 1977 substitute, omit and insert numerous tariff entries and reclassify products; they revise textual descriptions and impose revised duties expressed as ad valorem percentages or specific rates per unit or weight across categories such as tobacco, beverages, plastics, fibres, fabrics, motor vehicles, electronic goods and manufactured articles, and add explanatory notes clarifying predominance rules and scope for mixed-fibre textiles and particular exclusions.

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