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    <title>Notes on Clauses - Central Excise Tariff</title>
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    <description>Clause 104 of the Finance Bill, 2015 amends the Central Excise Tariff Act by altering the First Schedule as specified in the Fifth Schedule to revise tariff rates for specified tariff items, implementing schedule-based adjustments to central excise duties.</description>
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      <description>Clause 104 of the Finance Bill, 2015 amends the Central Excise Tariff Act by altering the First Schedule as specified in the Fifth Schedule to revise tariff rates for specified tariff items, implementing schedule-based adjustments to central excise duties.</description>
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