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<h1>Excise duty rate amendment: substitution of scheduled per litre rate under the Finance Act alters the applicable charge.</h1> Section 136 of the Finance Act, 2015 amends the Finance (No.2) Act, 1998 by substituting the entry in column (3) of the Second Schedule with the rate 'Rupees eight per litre,' thereby modifying the scheduled per-litre charge without otherwise altering the Schedule.