Excise tariff amendments add tea extract classifications and clarify LED lighting inclusion within Chapters 85 and 94 coverage.

Amendments insert new tariff entries in the Third Schedule to classify extracts, essences and concentrates of tea or mate and related preparations, and add a separate beverage tariff entry; and revise serial 94 by substituting column (2) with a reference to Chapter 85 or Chapter 94 and replacing column (3) to specify goods falling under heading 8539 (excluding lamps for automobiles) and to include LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405.

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