<h1>Indirect tax relaxations restore targeted excise and customs concessions affecting tobacco, paper, machinery, medical appliances and raw materials.</h1> The Finance Minister announced targeted excise and customs relaxations: reduced excise on hand rolled cheroots and waste paper; extension of excise exemption for scented supari and corrugated cartons from corrugated paper; expansion of packing material relief for small scale units; clarification and extension of retail price based excise to earthmoving machinery components; customs exemptions for tunnel boring machine parts and specified optical disc drive components; concessions for ostomy appliances and certain drugs; removal of special CVD on acetate rayon tow; full duty exemption for flax fibre and yarn; reduction in duty on stainless steel scrap; and adjustments to export duty settings for raw cotton and iron ore.