Central Excise Tariff Amendments change duty rates across numerous subheadings, standardising ad valorem and nil entries.

Amendments to the First Schedule of the Central Excise Tariff Act substitute column (4) duty entries for numerous sub-headings, largely replacing existing entries with an ad valorem "16%" rate, with specified exceptions substituting "Nil" or fixed specific duties per thousand for certain items. The Schedule inserts a NOTE in Chapter 27 treating labeling, relabeling, repacking and similar treatments of lubricating oils as manufacture, defines "station wagons" for Chapter 87, and substitutes and inserts heading and sub-heading descriptions and corresponding duty entries for Chapters 69 and 87.

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