Tariff amendment updates excise rates for specified petroleum products, effective with non retroactivity for prior manufactured goods. The amendment substitutes revised per litre excise tariff entries for the items at serial numbers one and two in the Table of the principal notification, takes effect from the second day of February, two thousand twenty one, and expressly excludes application to goods manufactured on or before the first day of February, two thousand twenty one even if cleared on or after the effective date.