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of <h1>Finance Act 1995 Revises Excise Duty Rates, Defines 'Pan Masala' & 'Supari,' and Updates Manufacturing Processes</h1> The Finance Act, 1995, amends the Central Excise Tariff Act by revising excise duty rates across various chapters. Notable changes include setting duty rates for sub-headings in chapters related to dairy products, textiles, chemicals, and machinery. The Act introduces new definitions and classifications, such as those for 'Pan Masala' and 'Betel nut powder known as supari.' It also specifies processes that constitute 'manufacture,' affecting duties on several products. The amendments cover a wide range of goods, including textiles, machinery, beverages, and more, with specific rates assigned to each category, often ranging from 'Nil' to 50%.
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