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<h1>Amendment of Excise First Schedule updates tariff entries via Thirteenth Schedule under Finance Act provision.</h1> Amendment of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 modifies statutory tariff entries by specifying the alterations in the Thirteenth Schedule under the Finance Act, 2011, thereby updating excise duty classifications and charging provisions through a schedule-based legislative mechanism.