Special Economic Zone provisions inserted in Customs and excise laws; retrospective excise validations and customs duty increased. Reference substitution updates the Customs Act cross reference from the Foreign Exchange Regulation Act to the Foreign Exchange Management Act, 1999 and inserts Chapter XA and related Central Excise amendments for Special Economic Zones pending notification. Retrospective Central Excise Rule changes effective 1 3 2002 prescribe payment and return procedures for specified goods and validate deferments and extended deadlines for affected assessees. Other amendments correct the taxable service definition for cable operators, validate a retrospective cess notification for crude oil under production sharing contracts, and raise basic customs duty on certain milk derived fats to the WTO bound 40% rate.