Excise duty amendments expand taxable items and revise ad valorem duty rates across multiple manufactured goods. Amendments revise the First Schedule to the Central Excises Act by substituting duty rates and unit levies for numerous listed items and expanding certain descriptions. New tariff entries are inserted for toothpaste, electrical stampings and laminations, tape recorders, cutting tools and permanent magnets (with a defined explanatory note). The photographic apparatus entry is replaced to impose distinct duties on cameras and sensitized papers, and multiple items receive revised ad valorem percentages or specified rupees per unit or per kilogram charges.
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Excise duty amendments expand taxable items and revise ad valorem duty rates across multiple manufactured goods.
Amendments revise the First Schedule to the Central Excises Act by substituting duty rates and unit levies for numerous listed items and expanding certain descriptions. New tariff entries are inserted for toothpaste, electrical stampings and laminations, tape recorders, cutting tools and permanent magnets (with a defined explanatory note). The photographic apparatus entry is replaced to impose distinct duties on cameras and sensitized papers, and multiple items receive revised ad valorem percentages or specified rupees per unit or per kilogram charges.
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