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    <description>Immediate tariff and procedural amendments for Customs and Central Excise take effect from midnight of 28 February/1 March 2013, with certain measures provisionally effective under the Provisional Collection of Taxes Act, 1931. Annexes summarise chapter wise rate changes, reclassifications, exemptions and technical rectifications across Customs and Central Excise schedules, and the Finance Bill, 2013 proposes legislative amendments expanding the scope and eligibility of advance ruling, raising thresholds for non bailable and cognizable offences, capping Tribunal stay of recoveries, and introducing multiple procedural reforms including electronic manifest filing, reduced interest free periods, and provisional attachment and recovery powers.</description>
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