Excise duty convergence restructures levies and adds a contingent tobacco duty while expanding service tax coverage. Excise duties are rationalised by converging special rates into a single ad valorem structure and imposing a new National Calamity Contingent duty on tobacco products with reclassification of tobacco containing pan masala; branded readymade garments and specified formerly exempt commodities are brought into the excise net and SSI or compounded levy concessions withdrawn for certain items. Service tax is extended to multiple new services including specified banking and financial services with self assessment introduced and restrictions on original adjudication; customs changes include abolition of surcharge, CVD on MRP for packaged goods, and tariff updates, while procedural reforms set interest commencement, cure provisions for short levies, statutory time limits for adjudication and an overhaul of rules and manuals.