Tariff amendments expand exemptions and revise excise classifications for agricultural goods, carpets, silver, handsets, and motor vehicles. The notification extends the proviso applicability to 31st March, 2015 and amends the tariff Table to insert, substitute and omit serial entries, creating new nil-rate or specified-rate treatments and refined product descriptions. Key changes include nil or altered treatment for tapioca starch, tapioca sago, peanut butter, certain marine goods and carpets of coir or jute; clarified fertilizer scope; a specific excise entry for silver produced during zinc or lead smelting; differentiated excise rates for mobile handsets by retail price band; and revised excise treatment and percentage retention for motor vehicles, including a defined SUV category.