Customs and excise levy rules extended to government goods under the 1963 amendment. The Customs and Central Excises (Amendment) Act, 1963 substitutes the customs levy provision so that the general customs duty rule applies to all goods belonging to Government as it applies to goods not belonging to Government. It also substitutes the excise levy provision so that the general excise rule applies to all excisable goods other than salt produced or manufactured in India by, or on behalf of, Government as it applies to goods not produced or manufactured by Government.