Excise duty reduction for petrol and diesel: amended tariff entries and revised rates for branded and unbranded sales. The Central Government, exercising powers under sub-section (1) of section 5A of the Central Excise Act, 1944, amends notification No. 4/2006-Central Excise by substituting Table entries for tariff items 2710 11 (motor spirit/petrol) and 2710 19 30 (High Speed Diesel). Each substitution creates two categories - intended for sale without a brand name and other than unbranded - and prescribes the revised effective rate of duty for each category, thereby altering the applicable excise rates and tariff entries for petrol and diesel.