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    <description>Amendments to the Central Excises and Salt Act, 1944 modify the First Schedule by substituting, inserting and omitting schedule items to expand taxable categories and set distinct duties. The changes include defined commodity descriptions and explanations, specify whether duties are assessed ad valorem or as specific charges, apply to goods manufactured with the aid of power where stated, and reorganise tariff classifications across refined products, chemicals, plastics, textiles, motor and electrical components, containers, and various industrial and household items.</description>
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