Excise duty revisions expand and reprice Schedule entries, substituting new unit and ad valorem rates across multiple product categories. Amendment revises and expands excise duties in the First Schedule to the Central Excises and Salt Act, 1944 by substituting new unit and ad valorem rates for numerous items (notably unmanufactured and manufactured tobacco), inserting new tariff entries for chemicals, consumer preparations, plastics, textiles, glass, metals and machinery, and re organising sub items and duty bands to reflect the Finance Act, 1961's revised excise structure.