Just a long shot, but isn't the excise duty based on the car price? If the car

let's say a 50K car attracts 100% excise duty making it 100k. Now if the car price is reduced by 30%, making it 35k and adding a 100% excise duty makes it 70k.

Doesn't that mean that there is still a reduction?

Sorry...not good with maths but sifus, pls correct me if I am wrong.. Thanks.