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    <title>Amendment of First Schedule</title>
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    <description>Clause 104 amends the First Schedule of the Central Excise Tariff Act, 1985 by revising tariff rates for specified items in the manner set out in the Fifth Schedule to the Bill, effectuating schedule-level adjustments to existing rate entries.</description>
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      <description>Clause 104 amends the First Schedule of the Central Excise Tariff Act, 1985 by revising tariff rates for specified items in the manner set out in the Fifth Schedule to the Bill, effectuating schedule-level adjustments to existing rate entries.</description>
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