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of <h1>Finance Bill 2013: Clause 92 Proposes Amendments to Central Excise Tariff Act, Update in Tariff Rates and Goods Descriptions.</h1> Clause 92 of the Finance Bill, 2013 proposes amendments to the First Schedule of the Central Excise Tariff Act, 1985. These amendments, detailed in the Sixth Schedule, include changes in the description of goods, the removal of entries for specific tariff items, and revisions to the tariff rates for certain items. This aims to update and streamline the excise tariff structure in accordance with current economic and regulatory needs.
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