<h1>Union Budget 2012-13: Tax Changes Focus on Health, Energy, and Resource Mobilization with Excise Duty Adjustments.</h1> The Union Budget 2012-13 introduced significant changes in indirect taxes, with a focus on health and energy sectors. Six life-saving drugs were exempted from excise duty, and concessions were extended to energy-saving devices and equipment for solar thermal projects. Excise duty on demerit goods was increased to boost resource mobilization. The budget also proposed rationalization measures, including a one-page common return for central excise and service tax. Baggage allowance was increased, and the excise duty on large cars was raised from 22% to 24%, aiming to create an enabling environment for all sections.