Differential excise duty applies to machine-operated biris versus other biris, imposing a higher rate on machine-made products The amendment to the First Schedule of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 substitutes the entries for sub-item (3) under Item No. 4, 'Manufactured Tobacco,' creating two sub-categories of biris: (i) biris manufactured with the aid of machines (operated with or without power) and (ii) other biris, and prescribes distinct duty rates for each category expressed per thousand units.