Excise tariff amendment clarifies exclusions and adds targeted duties for mineral oils, coal, electricity, wastes, vehicles and parts. Amendments to the Central Excises Act First Schedule exclude base mineral oils and certain lubricating oils from broad items, create specific sub items charging duties on base mineral oils and lubricating oils, add new items for coal and electricity with unit duties, impose a duty on non cellulosic wastes from man made fibre manufacture, and expand motor vehicle and parts classifications to include trailers and parts with revised ad valorem duty entries.