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<h1>Tariff amendment adjusts central excise duty rates and declares certain processes as manufacture under specified chapters.</h1> Clause 74 amends the First Schedule to the Central Excise Tariff Act, 1985 via the Ninth Schedule to revise tariff entries and excise duty rates for items under specified chapters and to insert a Note to Chapters 68 and 76 declaring certain processes as manufacture for excise purposes.