Excise tariff amendment: insertion and later omission of Schedule entries with deeming treatment for provisional collections. The Central Excises and Salt Act, 1944 is amended to insert First Schedule entries for locks (and keys) and toothbrushes with stated ad valorem duties effective 1 March 1979; those Items are thereafter to be omitted on the appointed day and such omission is to be treated under the General Clauses Act as a repeal. Actions taken before the appointed day under specified clauses read with the Provisional Collection of Taxes Act, 1931 are deemed to have been done under the First Schedule as amended, and 'appointed day' means the section's commencement day.