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of <h1>Amendments to Central Excise Tariff Act: New Duty Rates for Dairy, Spices, and Goods; 'Manufacture' Repackaging Defined.</h1> The Fourth Schedule of the Finance (No. 2) Act, 1998, outlines amendments to the Central Excise Tariff Act. It specifies changes in excise duties across various chapters, affecting products such as dairy, spices, and manufactured goods. Key amendments include defining 'manufacture' to include repackaging and labeling, and specifying duty rates for products like ghee, spices, and biscuits. The schedule also details excise duty rates for various sub-headings within chapters, with rates ranging from nil to specific percentages or fixed amounts. The amendments aim to clarify classifications and adjust excise duties for a wide range of goods.
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