Excise tariff amendment revises exemption timelines and reclassifies goods, altering duty rates and scope for specified vehicles and electronics. Substitution of provisos narrows continued application of prior exemptions by specifying cessation dates; the tariff table is amended to reclassify mobile handsets, remove certain SUV references, and insert entries 345-369 that allocate distinct excise duty rates and explanatory definitions for diverse motor vehicles, chassis, hybrid and hydrogen vehicles, trailers and related goods; the ANNEXURE condition 43 compliance period is extended from thirty six to sixty months.