Excise tariff amendment revises specified exemption entries, replacing prior entries with a uniform per litre excise rate effective in early May. Amendment substitutes the column (4) entries in the principal notification's Table for Sl. No. 1 and Sl. No. 2 with the entry 'Rs. 18 per litre', implemented under powers conferred by the Finance Act and the Central Excise Act, and made effective from 6th May, 2020.