Excise and customs rate restructuring alters duty incidence and procedural rules, affecting textiles, software, petroleum and targeted imports. Budgetary amendments revise central excise and customs duty frameworks: retain a dual 4%/8% excise structure while restoring higher rates for many items, adjust RSP abatements, reform textile levies and intermediates, provide partial exemption for packaged software (exempting the right-to-use portion subject to service tax), modify automobile and petroleum duties, and enact procedural Cenvat and Central Excise Rules changes. Customs retains peak rates but alters duties on precious metals, capital goods, electronics, drugs, textiles and select raw materials, and introduces legislative changes on refunds for defective imports, advance rulings, condonation of delays, compounding exclusions and retrospective tariff machinery provisions.