Excise duty on spandex yarn imposed by tariff amendment, adding a tariff entry and ad valorem duty obligation. The Central Government amended an earlier excise notification to insert a new tariff table entry classifying Spandex Yarn under a specified tariff heading and prescribing a 10% ad valorem excise duty, thereby bringing Spandex Yarn within the excise charge regime by adding the new serial entry to the annexed Table of the notification.