Tariff Rate Enhancement: sub-heading 8703.00 adjusted to a higher excise rate under central tariff authority. The Central Government, exercising powers under the Central Excise Tariff Act, 1985, amends the Schedule by substituting the entry in column (4) for sub-heading 8703.00 in Chapter 87 with a new tariff rate entry of '50%', thereby altering the Schedule's tariff entry for that sub-heading.