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<h1>Finance Bill 2014 amends excise duty exemptions for polyester fibers and unbranded precious metal articles.</h1> The Fifth Schedule of the Finance (No. 2) Bill, 2014, amends Notification No. 5/2006-Central Excise, dated March 1, 2006. It introduces changes to the excise duty exemptions for specific goods. For polyester staple fiber or polyester filament yarn made from plastic scrap or waste, including waste polyethylene terephthalate bottles, and tow manufactured and consumed within the factory, the duty is set to Nil for the period from June 29, 2010, to March 16, 2012. Additionally, articles made of certain precious metals not bearing a brand name are also exempt from duty from March 1, 2011, to March 16, 2012.