<h1>Excise duty rate changes broaden the scope of taxable goods and alter exemptions, affecting manufacturing and Cenvat choices.</h1> The concessional excise rate of 4% has generally been raised to 8% with specified exceptions; targeted tariff amendments convert certain ad valorem-plus-specific petrol and diesel levies into specific rates and reduce or adjust rates on select petroleum products and spirits. Bio-diesel blends up to a specified proportion are exempt subject to duties having been paid on components. Accompanying legislative changes amend compounding provisions, allow nominated Chartered Accountants for special audits, extend advance rulings jurisdiction to central excise, revise CENVAT admissibility for construction inputs and lower the reversal percentage for mixed manufacturers, and require return of seized records not used in show cause notices.