Section 2(1)(a) in Central Duties of Exercise (Retrospective Exemption) Act, 1986
(a)maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining prior to the 28th day of February, 1986 (5 of 1986) notwithstanding the changes in the rate of duties of excise made by the Central Excise Tariff Act, 1985 (6 of 1986), the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 or the Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1985; (7 of 1986) or