The proposed amendments seeks to define the new terms ‘dutiable goods’, ‘dutiable supplies’ and ‘dutiable services’.  After the amendment, ‘dutiable goods’ will mean all excisable goods specified in First Schedule to the Act other than those exempted under Section 16, ‘dutiable supplies’ will mean supply of dutiable goods made by a manufacturer, and ‘dutiable services’ will mean all excisable services specified in First Schedule excluding those are exempt under Section 16.