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<h1>MRP based excise duty: amendment substitutes tariff classifications for affected goods, altering abatement applicability and administration.</h1> The Government, invoking its statutory authority under the Central Excise Act, amends Notification No.49/2008 Central Excise (N.T.) by substituting in the TABLE at serial number 140, column (2) the entries '8421 21 20, 8421 99 00', thereby updating the tariff classifications that determine the scope of MRP based excise duty and associated abatement treatment.