Refining as Manufacture: tariff revisions and expanded chapter notes reclassify processes and adjust excise duties and entries. The Finance Act, 2005 Eighth Schedule treats refining of edible vegetable oils (alkali treatment, bleaching, deodorisation) as manufacture, substitutes revised excise entries-including percentage rates, per-unit duties and Nil entries-for specified tariff items across Chapters 15, 17, 22, 25, 27, 57, 58 and 90, and amends chapter notes in Chapters 51, 52, 54, 55, 70 and 71 to expand heading references and define brand/trade name treatment for jewellery as manufacture.