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of <h1>Finance (No. 2) Act, 1974: New Excise Duty Rates on Tobacco, Chemicals, and More Under Central Excises and Salt Act, 1944.</h1> The Finance (No. 2) Act, 1974 amends the Central Excises and Salt Act, 1944, revising the excise duty rates for various goods. Changes include a 250% ad valorem duty on certain manufactured tobacco, and adjustments to duties on other items such as chemicals and industrial goods. Specific amendments include 60% and 25% ad valorem rates for items under category 16, and fixed rupee amounts per metric tonne for items 25, 26A, and 26B. Additionally, the duty for chemicals like calcium carbide and bleaching powder is set at 10% ad valorem, while caprolactam and dimethyl terephthalate are taxed at 50% ad valorem.
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