an act to amend the excise duty act ,2014: to empower the minister make regulations for prescribing the equivalent tax treatment of supplies made in the course of islamic financial transactions: to amend part 111 of the act to provide for registration of manufacturers, importers and providers of exercisable goods and services: to prescibe the interst rate payable on unpaid excise duty and to amend schedule 2 to vary excise duty in respect of non- alcoholic beverages ,not including fruit or vegetables juices.