Excise duty changes by Finance Act amendment: revised rates for chewing tobacco, tyres and narrow magnetic tapes imposed. The Finance Act, 1984 amends the First Schedule to the Central Excises Act by omitting specified schedule items and substituting entries: chewing tobacco and named preparations attract thirty per cent ad valorem excise; the Tyres entry is replaced with a detailed schedule of specific and ad valorem duties by tyre category, including rates for tubes and flaps and explanatory definitions; and Item 59 is amended to impose twenty five per cent ad valorem duty on magnetic and sound recorded magnetic tapes of width not exceeding 6.5 millimetres, excluding cassette tapes.