Excise tariff amendment sets ad valorem and per tonne rates, links certain steel product levies to ingot duty. Amendment of the First Schedule to the Central Excises and Salt Act, 1944 substitutes tariff entries and inserts a new sub-item: cigarettes are set at a one hundred per cent ad valorem rate; Items 26, 26A and 28 have substituted per metric tonne excise entries; Item 26AA's entries are replaced to impose per metric tonne rates plus the excise duty then leviable on steel ingots for specified sub-items; Item 27 revises product descriptions and adds extruded shapes and sections with an ad valorem rate.