Excise rate amendment alters scheduled per litre charge for specified items, replacing the previous column (3) entry. Amendment to the Finance Act substitutes the entry in column (3) of the Sixth Schedule against Item Nos. 1 and 2 with a newly prescribed per litre charge, effecting a direct textual change to the schedule's charge specification without altering other provisions of the Act.
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Provisions expressly mentioned in the judgment/order text.
Excise rate amendment alters scheduled per litre charge for specified items, replacing the previous column (3) entry.
Amendment to the Finance Act substitutes the entry in column (3) of the Sixth Schedule against Item Nos. 1 and 2 with a newly prescribed per litre charge, effecting a direct textual change to the schedule's charge specification without altering other provisions of the Act.
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