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    <title>Changes in excise, customs and service tax through Finance Bill, 2003</title>
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    <description>A consolidated excise duty restructure establishes uniform ad valorem bands and extends Cenvat credit to many items formerly on a non-credit low rate, imposes new 8% duties on specified goods while exempting a defined list, and treats packing, labeling and repacking as manufacture; textiles face comprehensive rate and exemption changes to complete Cenvat chain and revise SSI coverage; valuation rules clarify price-cum-duty and place-of-removal concepts; retrospective amendments restrict diversion of input credit under certain exemption notifications and require revision and recovery of past assessments.</description>
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