Changes in the Rate of excise duties and other measures and Legislative Proposals have been proposed through the Finance Bill, 2010

Excise duty rate changes expand standard duties and restructure tobacco levies while introducing a clean energy cess and SSI reliefs.

The Finance Bill, 2010 revises Central Excise by raising the standard non petroleum excise rate and specific duties for cement, clinker and large vehicles, increases petrol and diesel levies per litre, restructures tobacco duties including composite and compounded levies and reporting requirements, introduces a Clean Energy Cess on coal as excise (and as CVD on imports), withdraws select exemptions while granting targeted full exemptions and concessional rates, extends SSI reliefs (immediate capital goods credit and quarterly payment eligibility), and enacts procedural amendments to Cenvat Credit and Central Excise Rules to simplify compliance and counter evasion.