Central Excise amendment replaces a tariff table entry for a specified exemption under rule-based authority, altering exemption amount. Amendment under the rule 57K power substitutes the entry in column (3) of the Table against S.No. 01 in Notification No. 27/87-Central Excises, replacing the previous entry with the revised amount specified by the Central Government through Notification No. 295/88-C.E.