Tariff rate revisions: widespread substitution of excise duty entries across tariff headings, including ad valorem and mixed duties. The Seventh Schedule to the Finance Bill, 2012 substitutes column (4) entries in the First Schedule to the Central Excise Tariff Act, revising excise duty rates across numerous chapters and tariff items-majority substitutions to 12% or 6%, with specific higher rates and mixed ad valorem plus specific duties for identified items-while amending certain column (2) descriptions, ISRI code-word listings and inserting notes that certain processes amount to manufacture for classification purposes.