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of <h1>Finance Bill 2017: Amendments to Central Excise Tariff Act to Revise Tariff Rates and Excise Duty Retrospective Changes</h1> Clause 118 of the Finance Bill, 2017 proposes amendments to the First Schedule of the Central Excise Tariff Act to revise tariff rates for certain items as outlined in the Fifth Schedule. Clause 119 aims to amend the same schedule by retrospectively substituting the excise duty on specific motor vehicles under tariff items 8702 90 21, 8702 90 22, 8702 90 28, and 8702 90 29, effective from January 1, 2017.
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