Excise duty on packaged cement revised into price based slabs prescribing fixed per tonne and ad valorem rates. Amendment substitutes a new S. No. 1A in Notification No. 4/2006 to regulate packaged cement. It prescribes two retail price based duty slabs: packaged cement at or below specified retail thresholds attracts a specific duty of Rs. 350 per tonne, while packaged cement above specified retail thresholds attracts an ad valorem duty of 12% of the retail price. The change is effected under the power conferred by section 5A(1) of the Central Excise Act.