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of <h1>Amendment to Central Excise Tariff Act per Finance Act 2017, Section 119, alters excise duty structure via Fifth Schedule.</h1> Section 119 of the Finance Act, 2017, mandates an amendment to the First Schedule of the Central Excise Tariff Act, 1985. This amendment will be executed as detailed in the Fifth Schedule of the same Act. The changes pertain to the statutory framework governing central excise tariffs, impacting how excise duties are structured and applied.
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