Tax changes increase excise and introduce an infrastructure cess while streamlining customs and excise compliance. The Finance Bill, 2016 revises indirect tax levies and procedural rules: it converts the oil cess to an ad valorem OIDB cess, renames and raises the Clean Environment Cess, increases excise on cigarettes, and imposes an Infrastructure Cess on specified motor vehicles with defined exemptions and no credit. It simultaneously streamlines customs and excise procedures by replacing baggage and concessional import rules to allow self declaration, reducing return filings, extending revision and input service distributor provisions, enabling common warehouses, and directing withdrawal of old low value prosecutions.