Education cess on excisable goods designated as a levy under the Finance Act is incorporated into the Central Excise notification. The Central Government, under rule 19 of the Central Excise Rules, 2002, amends Notification No. 43/2001 CE(N.T.) by substituting Explanation I item (g) to specify that the Education cess on excisable goods is treated as the cess levied and collected under the Finance Act provision enacted in 2004, thereby altering the explanatory entry without affecting other parts of the principal notification.