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of <h1>Finance Bill 2013: Customs & Excise Duties Revised; Changes in Duty Rates, Advance Rulings, and Baggage Rules.</h1> The Finance Bill, 2013 introduces significant changes to Customs and Central Excise duties, effective from midnight of February 28/March 1, 2013. Key amendments include revised duty rates on various goods, such as reduced customs duty on hazelnuts and de-hulled oat grain, and increased duty on raw silk and certain vehicles. The bill also proposes legislative changes, including expanded definitions for advance rulings and amendments to arrest and prosecution provisions. Additionally, the duty-free limits under Baggage Rules are raised, and excise duty on certain items like cigarettes and mobile handsets is increased. Detailed changes are outlined in annexes accompanying the circular.
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