Excise duty rate change alters the applicable duty and revises exemption entries for spectacle lenses and mobile handset accessories. Amendment increases the ad valorem duty rate in the opening paragraph of the referenced Central Excise exemption notification and modifies the Table by omitting specified serial entries, substituting the entry description for spectacle lenses, and inserting a new entry covering parts, components and accessories of mobile handsets including battery chargers, PC connectivity cables, memory cards and hands free headphones with an explanation that mobile handsets include cellular phones.