* Increase in basic custom duty:

-Metallergical coke from 2.5 % to 5%.
-Tariff rate on iron and steel and articles of iron and steel increased from 10% to 15%.
-Tariff rate on commercial vehicle increased from 10 % to 40%.

*Basic custom duty on digital still image video camera with certain specification reduced to nil.

*Excise duty on rails for manufacture of railway or tram way track construction material exempted retrospectively from 17-03-2012 to 02-02-2014, if not CENVAT credit of duty paid on such rails is availed.

*Service-tax to be levied on service provided by way of access to amusement facility, entertainment events or concerts, pageants, non recoganised sporting events etc.

*Service-tax exemption:
-Services of pre-conditioning, pre-cooling, ripening etc. of fruits and vegetables.
-Life insurance service provided by way of Varishtha Pension Bima Yojana.
-All ambulance services provided to patients.
-Admission to museum, zoo, national park, wile life sanctuary and tiger reserve.
-Transport of goods for export by road from factory to land customs station.

*Enabling provision made to exclude all services provided by the Government or local authority to a business entity from the negative list.

*Service-tax exemption to construction, erection, commissioning or installation of original works pertaining to an airport or port withdrawn.

*Transportation of agricultural produce to remain exempt from Service-tax.

*Artificial heart exempt from basic custom duty of 5% and CVD.

*Excise duty exemption for captively consumed intermediate compound coming into existence during the manufacture of Agarbathi.