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    <title>Interim Budget 2014 — Changes and clarification on Customs and Central Excise</title>
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    <description>Interim Budget notifications effecting customs and central excise rate changes are effective from publication in the Official Gazette. Customs measures include an extension of pulse exemption, withdrawal of CVD exemption on specified road machinery while retaining basic duty exemption, rationalised duty on certain industrial oils, duty relief for LNG in a named SEZ and remnant LNG to DTA, concessional duty for specified capital goods for a named entity, and full exemption for human embryo. Central excise measures restructure handset duty relative to CENVAT, reduce duty on machinery under Chapters 84-85, and lower duties across vehicle categories while preserving existing concessions.</description>
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