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<h1>Capacity-based excise levy reference updated to Fourth Schedule, altering the statutory cross reference for notified goods.</h1> The Bill substitutes, in Explanation 1 to the provision that levies central excise duty on the basis of capacity of production for notified goods, the existing reference to the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 with a reference to the Fourth Schedule to the Central Excise Act, 1944, thereby changing the statutory cross reference used to identify goods subject to the capacity based levy.
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