The specific rates of duty applicable to Portland cement and cement clinker are also being adjusted upwards proportionately. Similarly, the ad valorem component of excise duty on large cars, multi-utility vehicles and sports-utility vehicles which was reduced as part of the first stimulus package is being increased by 2 per cent points to 22 per cent.

The basic duty of 5 per cent on crude petroleum, 7.5 per cent on diesel and petrol and 10 per cent on other refined products has been restored. Central Excise duty on petrol and diesel has been enhanced by Rupee One per litre each.

Some structural changes in the excise duty on cigarettes, cigars and cigarillos have been made coupled with some increase in rates. Excise duty on all non-smoking tobaccos such as scented tobacco, snuff, chewing tobacco etc. has been enhanced. Compounded levy scheme for chewing tobacco and branded unmanufactured tobacco based don the capacity of pouch making machine have been introduced.