Education cess expanded to fund secondary and higher education, added to customs, excise and service tax collections. A new Secondary and Higher Education Cess is imposed on the aggregate duties of customs, excise and service tax with calculation methodology aligned to the existing education cess and limited CENVAT credit allowed for inputs and capital goods. Customs and excise schedules are revised: export duties on specified ores are introduced; peak customs rates and numerous sectoral tariffs are adjusted; targeted exemptions and withdrawals are prescribed. Central excise introduces exemptions, reduced and restructured rates, RSP based assessment extension to specified electronic items, changes to cement taxation, and amendments to valuation and CENVAT rules, while settlement, refund and procedural provisions are tightened and reporting requirements to monitor revenue and price behaviour are mandated.