Retrospective amendment lowers excise duty on specified motor vehicle tariff items, applying from the start of the year. The amendment substitutes the excise duty entry in column (4) of Chapter 87 in the First Schedule to the Central Excise Tariff Act for tariff items 8702 90 21, 8702 90 22, 8702 90 28 and 8702 90 29, and deems that substitution to have had retrospective effect from the beginning of the year.