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<h1>Tariff classification amendments broaden excisable items and clarify LED lighting and chapter references in the excise schedule.</h1> Amendment inserts new Third Schedule entries adding extracts, essences and concentrates of tea or mate under heading 2101 20 and an 'all goods' entry under heading 2202, and revises serial number 94 to reference Chapter 85 or Chapter 94 while specifying goods falling under heading 8539 (except automobile lamps) and LED lights or fixtures including LED lamps under Chapter 85 or heading 9405.