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of <h1>Finance Act 1983: Revised Excise Duties on Tobacco and Base Fabrics in Fifth Schedule.</h1> The Fifth Schedule of the Finance Act, 1983, amends the First Schedule to the Additional Duties of Excise Act. It revises the excise duties on specific items. For manufactured tobacco, the duty is set at 160 rupees per thousand or 110% ad valorem plus 10 rupees per thousand, whichever is higher. For items related to base fabrics, the duty is the current leviable amount plus an additional 10% ad valorem, applicable if the base fabric duty has not been paid. These amendments adjust the excise duties to reflect updated taxation policies.
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