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of <h1>Finance Act, 1974: Revised Duty Rates for Excise Items; New Taxes on Toothpaste and Magnets at 10% and 50%</h1> The Second Schedule of the Finance Act, 1974, amends various items in the First Schedule of the Central Excises Act. It revises ad valorem duty rates for multiple items, such as increasing the duty on Item No. 1A to ten percent and on Item No. 11A to twenty percent plus four hundred rupees per metric tonne. New items are introduced, including toothpaste and electrical stampings, both taxed at ten percent ad valorem. Additionally, photographic apparatus and cutting tools are specified with respective duties. Permanent magnets are defined and taxed at fifty percent ad valorem.
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