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of <h1>Finance Act 1994: Amended Excise Duty Rates in Chapters 15-37; New Definitions for Manufacturing Processes Introduced</h1> The Third Schedule of the Finance Act, 1994, amends the Central Excise Tariff Act by revising duty rates across various chapters and sub-headings. Key changes include the substitution of existing duty rates with new percentages or specific amounts for different product categories. For instance, in Chapter 15, the duty rate is adjusted to 20%, while in Chapter 17, it varies between 10% and 20%. The schedule also introduces new definitions and notes, such as defining certain processes as 'manufacture' in Chapters 34 and 37. These amendments aim to standardize and update excise duties across a broad range of goods.
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