Excise rate reduction: amendment replaces the previously stated ad valorem rate in an earlier central excise notification. Under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, the Central Government amends Notification No. 71/89 C.E. by substituting in its opening paragraph the words 'fifteen per cent ad valorem' with the words 'ten per cent ad valorem', thereby changing the ad valorem excise rate specified in that notification.