<h1>2011-2012 Budget: Excise Duty Relief for Cold-Chain, Mega Power Projects, Hybrid Kits, and Traditional Perfumes.</h1> The 2011-2012 budget introduces several excise duty relief measures. Full exemptions are granted for specific equipment and materials used in cold-chain infrastructure, mega power projects, and certain manufacturing processes. A concessional duty of 1% applies to sanitary products and non-electric water filters. Excise duty is reduced from 10% to 5% on hybrid vehicle kits, certain papers, and processes like repacking and refining. Amendments align the Central Excise Tariff Act with the Harmonized System of Nomenclature, and changes allow state VAT on sugar and textiles. Traditional perfumes receive full excise exemption under specified conditions.