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of <h1>Finance Act 1981 amends excise duties on manufactured tobacco, updating rates to 110% ad valorem plus 10 rupees per thousand.</h1> The Finance Act of 1981 amends the Additional Duties of Excise (Goods of Special Importance) Act, 1957, specifically targeting Item No. 4 in the First Schedule concerning manufactured tobacco. The amendment replaces the existing entry in the third column for sub-item (2) with a new duty rate of 'One hundred and ten percent ad valorem plus ten rupees per thousand.' This change alters the excise duty calculation for this category of goods.
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