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of <h1>Finance Bill 2018: Customs Act Amendments, Duty Rate Changes, New Cess Introduced, Electronic Transactions Enhanced.</h1> The circular outlines significant amendments to the Customs Act, 1962, and changes in customs duty rates as proposed in the Finance Bill, 2018. Key changes include adjustments to the Basic Customs Duty (BCD) on various goods, such as reducing duty on raw cashew nuts and solar tempered glass, while increasing it on refined oils, cellular mobile phone parts, and several consumer goods. The document introduces a new Road and Infrastructure Cess and abolishes certain education-related cesses. It also details amendments to the Customs Act to expand its scope, enhance procedural efficiency, and include provisions for electronic transactions and audit processes.
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