Amendment to excise tariff substitutes prior rate per square metre with a revised fixed rate. The Central Government, under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 118/88-Central Excises by substituting the entry in the annexed Table at S. No. 1, column (4) with a newly specified per square metre rate, thereby changing the quantifiable condition for that exemption category.