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OBJECTIVES OF THE AMENDMENT The government has introduced the Central Excise Amendment Bill, 2025, for the following objectives and reasons: The Old Law Was Mostly Gone (Except Tobacco and other sin products): When the main GST tax started on 1 st July 2017, the old Central Excise tax law from 1944 was repealed by the Section 174 of the of the Central Goods and Services Tax Act, 2017, except in respect of goods listed under Entry 84 of List I of the Seventh Schedule to the Constitution