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of <h1>Amendment to Chapter 27 of Central Excise Act updates tariff items, impacting excise duties on fuels retroactively.</h1> The amendment to Chapter 27 of the Fourth Schedule of the Central Excise Act, effective from January 1, 2020, involves changes to specific tariff items. For tariff item 27101249, the entry is updated to 'M15 Fuel conforming to standard IS 17076.' For tariff items 2710 20 10 and 2710 20 20, the entry is revised to '14% + 15.00 per litre.' These changes are retroactively applied and impact the excise duties associated with these fuel products as per the Finance Act, 2021.
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