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    <title>Third Schedule</title>
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    <description>The Finance Act, 1993 amends the Third Schedule to the Central Excise Tariff by revising rule 5 to prioritise Sub heading Notes and Chapter and Section Notes, and by substituting new entries in column (4) against numerous sub heading numbers across Chapters 15-96. These substitutions impose specified ad valorem rates, specific per unit duties, and combined duty formulas for identified commodities. The Schedule also adds a note in Chapter 72 declaring that hardening or tempering of flat rolled products amounts to manufacture.</description>
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      <description>The Finance Act, 1993 amends the Third Schedule to the Central Excise Tariff by revising rule 5 to prioritise Sub heading Notes and Chapter and Section Notes, and by substituting new entries in column (4) against numerous sub heading numbers across Chapters 15-96. These substitutions impose specified ad valorem rates, specific per unit duties, and combined duty formulas for identified commodities. The Schedule also adds a note in Chapter 72 declaring that hardening or tempering of flat rolled products amounts to manufacture.</description>
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