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    <title>Amendment of First Schedule</title>
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    <description>Section 106 amends the Central Excise Tariff Act by altering the First Schedule in the specific manner set out in the Fifth Schedule, thereby effecting changes to tariff entries and classifications under the Central Excise Tariff through a legislative schedule-based mechanism.</description>
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      <description>Section 106 amends the Central Excise Tariff Act by altering the First Schedule in the specific manner set out in the Fifth Schedule, thereby effecting changes to tariff entries and classifications under the Central Excise Tariff through a legislative schedule-based mechanism.</description>
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