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of <h1>Finance Bill 2021: Retrospective Amendments to Excise Act Tariff Rates and IS Code Corrections Effective from Jan 2020.</h1> The Finance Bill, 2021 proposes retrospective amendments to Chapter 27 of the Fourth Schedule to the Central Excise Act, 1944. Specifically, it aims to correct the IS code '17076' for tariff item 27101249, effective from January 1, 2020. Additionally, the bill suggests setting a tariff rate of 14% plus Rs. 15.00 per litre for tariff items 2710 20 10 and 2710 20 20, also effective retrospectively from January 1, 2020. These amendments are outlined in clauses 97(i), 97(ii), and 97(iii) of the Finance Bill.
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