Excise duty amendment sets manufactured tobacco to an ad valorem rate and prescribes per area charges for cotton fabrics. Amendment revises the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 by substituting the manufactured tobacco sub item (2) duty with a seventy-five per cent ad valorem charge and replacing Item No. 19 sub item I(2) with specified per square metre duties for categorized cotton fabrics, listing distinct rates for superfine, fine, medium A, medium B, coarse, and otherwise unspecified cotton fabrics.