Tariff heading amendment alters which goods qualify for MODVAT credit under the central excise exemptions entry. Amendment under rule 57A substitutes the tariff references in the Table to Notification No. 177/86-Central Excises, replacing the earlier headings with 36.05 and 37.06, thereby changing which goods qualify for MODVAT credit under the annexed miscellaneous exemptions entry, with the substitution taking effect on the notified commencement date.