Excise amendment updates Additional Duties of Excise Act through schedule insertion, altering procedural and substantive excise provisions. Amendment of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is effected by the Finance (No. 2) Act, 1991 through provisions contained in the Fifth Schedule, which specify the precise modifications to the Additional Duties of Excise Act and thereby alter the statutory framework governing additional excise duties.