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<h1>Finance (No. 2) Act, 1977 amends Central Excises and Salt Act, 1944, updating tax provisions in Third Schedule.</h1> The Finance (No. 2) Act, 1977, introduces amendments to the Central Excises and Salt Act, 1944, specifically outlined in the Third Schedule. This amendment pertains to indirect taxes and modifies the existing provisions of the Central Excises Act to align with current legislative requirements. The changes are part of an ongoing effort to update and refine tax-related statutes.