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of <h1>Government Can Amend Excise Tariff Schedules, But Not Duty Rates, Subject to Parliamentary Approval</h1> The Central Government has the authority to amend the First and Second Schedules of the Central Excise Tariff Act, 1985, if it deems it necessary in the public interest, through a notification in the Official Gazette. However, such amendments cannot change the excise duty rates specified for goods under the Central Excise Act, 1944. Any notification must be presented to both Houses of Parliament for a total of thirty days. If both Houses agree to modify or annul the notification within the specified period, it will take effect in the modified form or be nullified without affecting prior actions taken under it.
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