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    <title>To prescribe effective rates of duty and to carry out changes in the Rules made under the respective Acts.</title>
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    <description>Provisional notifications and Finance Bill provisions give immediate effect to extensive chapter wise changes in Basic Customs Duty, introduction of a Social Welfare Surcharge, imposition of a Road and Infrastructure Cess on motor spirit and diesel with concurrent excise adjustments, and numerous tariff increases or reductions across specified headings; concurrent amendments to the Customs Act expand enforcement reach, create provisions for inward/outward processing, advance rulings, Customs Automated System clearance, electronic cash ledger payments, audit and controlled delivery, and authorize reciprocal exchange of information and modern modes of service. The Finance Bill and notifications remain the authoritative legal texts.</description>
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