<h1>Indirect tax rationalisation streamlines excise and customs rules, extends jewellery levy with artisan safeguards and increases duty free allowances.</h1> Rationalisation of indirect tax measures adjusts excise and customs treatment for specified goods while simplifying compliance and protecting small-scale producers. Key reforms: uniform excise for packaged cement, extension of a branded jewellery levy to unbranded items with safeguards for artisans, exemption for branded silver jewellery, conversion of mixed-rate chassis excise to an ad valorem rate, retrospective CVD exemption for foreign-going vessel imports, and increased duty free allowances for eligible passengers and children.