<h1>Finance Bill 2013: Customs, Excise, and Service Tax Overhaul; New Tariffs, Electronic Filing, and Amnesty Scheme Introduced.</h1> The Finance Bill, 2013 introduces several amendments to indirect taxes, specifically customs, excise, and service tax. Key changes include amendments to the Customs Act, 1962, such as electronic filing of import/export manifests, reduced interest-free periods for import duty payments, and non-bailable offenses for certain customs violations. The Customs Tariff Act sees adjustments in tariff rates for various goods, including automobiles and metals. Excise duty changes involve increased rates for SUVs and cigarettes, and exemptions for specific textiles and ships. Service tax amendments include retrospective exemptions for Indian Railways and adjustments to exemptions for charitable organizations and restaurants. An amnesty scheme encourages voluntary compliance for non-filers.