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<h1>Finance Act 1979: New Excise Duties on Locks, Keys, and Toothbrushes; Amendments Effective March 1, 1979.</h1> The Finance Act of 1979 amends the Central Excises and Salt Act of 1944. The amendment introduces specific items into the First Schedule of the Central Excises Act, effective from March 1, 1979. These items include 'Locks, all sorts, and keys therefor' with a 20% ad valorem duty and 'Tooth Brushes' with a 25% ad valorem duty. The items are subsequently omitted on an appointed day, with the provisions of the General Clauses Act, 1897, applying to this omission. Actions taken under the Central Excises Act before the appointed day are deemed valid under the amended First Schedule.