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<h1>Amendment to Central Excise Tariff Act: Clause 104 of Finance Bill 2015 Proposes Revised Tariff Rates for Certain Goods</h1> Clause 104 of the Finance Bill, 2015 proposes an amendment to the First Schedule of the Central Excise Tariff Act, 1985. This amendment aims to revise the tariff rates for specific tariff items as detailed in the Fifth Schedule. The changes are part of legislative measures to update the Central Excise Tariff Act, reflecting adjustments in taxation on certain goods.