- Central Excise Duty to be maintained as 10% only.
- Nominal Central Excise Duty of 1 % without Cenvat credit facility is being imposed on 130 items entering in the tax net.
- Lower rate of Central Excise Duty enhanced from 4 % to 5
- Optional levy on branded garments or made up proposed to be converted into a mandatory levy at unified rate of 10 per cent.
- Labelled jewelry and Precious metals attract 1% excise duty.
- Excise duty on baby & clinical diapers and adult diapers is being reduced from 10% to 1% with no CENVAT credit.
- Concessional rate of excise duty for Hydrogen / hybrid vehicle.