[3-C. Power of Central Government to amend Fourth Schedule. (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the Fourth Schedule:Provided that such amendment shall not alter or affect in any manner the rates specified in the Fourth Schedule at which the duties of excise shall be leviable on the goods specified therein.]Section 4. Valuation of excisable goods for purposes of charging of duty of excise
