Tariff and procedural reform to promote domestic manufacturing and streamline customs and indirect tax compliance. Measures combine tariff adjustments and targeted exemptions to promote domestic manufacturing, alongside customs and indirect tax procedural reforms to reduce compliance costs. Customs modernization includes expanded electronic filing, Single Window message exchange with regulatory agencies, mandatory digital signatures, reduced documentary requirements and Customs Clearance Facilitation Committees. Central Excise and Service Tax reforms provide expedited registration, electronic invoicing and records, extended CENVAT time limits, e-payment of refunds and instalment payment of arrears. Governance measures include upgraded web services, raised appeal thresholds, audit rationalisation, penalty rationalisation and expansion of Advance Ruling eligibility.