Excise duty rates revised for tobacco, aerated waters, tyres, paper, cement, motors and vehicle categories under First Schedule. Amendments substitute revised excise duty rates and reclassify specific goods in the First Schedule to the Central Excises Act. Substitutions replace entries for manufactured tobacco and multiple tariff items by prescribing new specific, ad valorem, or combined duties. Key replacements include aerated waters categorized by container size and composition with unit and ad valorem duties; tyres distinguished by vehicle type and size with distinct ad valorem rates; paper and paperboard subject to combined ad valorem and per-tonne duty; cement assigned a per-metric-tonne duty; parts of electric motors set at an ad valorem rate; and motor vehicles restructured by engine capacity and body type with specific and ad valorem components.