Customs Duty Adjustments and Excise Exemptions updated, altering rates and introducing turnover-based textile relief and service tax scope expanded. Post-budget amendments adjust tariff and indirect tax mechanisms: nominal tariff increases for certain edible fats; delegation of the method for ascertaining retail sale price (RSP); expansion of service tax coverage to light motor vehicles. Customs measures reduce basic duty on selected commodities, expand concessional import lists for capital goods and textile machinery, and introduce end-use contingent exemptions from special additional duty. Central excise implements turnover-based exemptions and rate changes for textile and select goods, revises specific duties on edible oils and vanaspati, grants targeted exemptions, and amends CENVAT Credit Rules relating to stock declaration date. Administrative guidance stresses non-harassment and acceptance of unit declarations for input credit.