Excise duty amendments reshape advance ruling authority, raise fees, set timelines and overhaul tariff rates for selected goods. Amendments align the Authority for advance rulings with the Income tax Act Authority, increase advance ruling fees, impose a six month limit for rulings, transfer pending applications to the new Authority, expand Settlement Commission access and correction powers, revise Basic and Additional Excise duty rates across tobacco, pan masala, renewable energy inputs and miscellaneous items with many changes effective immediately under provisional collection, impose procedural time limits for remission and CENVAT transfer approvals, and specify a retrospective lower tariff rate for certain passenger motor vehicles.