Excise duty deferral granted for specified budget imposed goods, allowing delayed payment, consolidated returns, and temporary registration relief. Excise duty was imposed at differing rates contingent on an assessee's choice to opt into the CENVAT credit scheme. For clearances in March-May 2002, the Board permitted deferred payment of duty until 15 June 2002, waived fortnightly payment obligations by inserting Rule 8A in the Central Excise Rules, 2002, allowed a single consolidated RT 12 return for those months to be filed by 10 June 2002, and deferred insistence on formal registration of affected manufacturing units until 1 June 2002.