Section 5 of the Excise (Special Provisions Act, No. 13
of 1989 is hereby amended in sub-paragraph (iii) of paragraph (b) of subsection (2) of that section, by the substitution for the words "an amount equal to the total of customs duty, surcharge, cesses, ports and airport development levy and value added tax" of the words, "an amount equal to the total of customs duty , cesses and ports and airport development levy".