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<h1>Finance Act 1985: Excise Duty Changes on Tobacco and Item No. 1; New Rates Specified.</h1> The Fourth Schedule of the Finance Act, 1985, amends the First Schedule to the Additional Duties of Excise Act. It specifies that in Item No. 1, the existing entry in the third column is replaced with 'Ten per cent. ad valorem.' Additionally, for Item No. 4 under 'II. Manufactured tobacco,' the entries in the third column for sub-Items (3) (i) and (3) (ii) are substituted with 'Four rupees per thousand' and 'Two rupees per thousand,' respectively.