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of <h1>Finance Act 1983 Revises Excise Duties: Tobacco, Aerated Waters, Tyres, Paper, Cement, and Motor Vehicles Impacted.</h1> The Finance Act, 1983, amends the First Schedule to the Central Excises Act, adjusting excise duties on various goods. For manufactured tobacco, the duty is set at 440 rupees per thousand or 300% ad valorem plus 20 rupees per thousand. Aerated waters are taxed differently based on container size and content, with rates ranging from 20 paise to 60% ad valorem. Tyres for motor vehicles and tractors have duties from 25% to 60% ad valorem. Paper products incur a 10% ad valorem duty plus 2,500 rupees per metric tonne. Cement, electric motor parts, and certain motor vehicles also have revised duty rates.
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