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of <h1>Finance (No. 2) Act, 1991: Revised Excise Duty Rates for Tobacco, Textiles, Metals, and More in Central Excise Tariff Act.</h1> The Fourth Schedule of the Finance (No. 2) Act, 1991, amends various entries in the Central Excise Tariff Act. It revises duty rates and descriptions for multiple chapters, including tobacco products, chemicals, plastics, wood, textiles, ceramics, metals, and motor vehicles. Notable changes include specific excise rates per unit for goods like silk, polyester, and acrylic fibers, and percentage-based duties for products such as pigments and aluminum paste. The amendments also clarify manufacturing definitions for certain goods and adjust product categorizations to align with updated tariff classifications.
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