FEEDING BOTTLE NIPPLES

[Guest]

DO YOU KNOW ANY ONE THAT THE NEW BUDGET 2015 WHAT IS THE PRESENTAGE OF EXCISE DUTY ON BABY FEEDING BOTTLE NIPPLES. BEFORE THE BUDGET THE BRANDED NIPPLES EXCISE DUTY IS 2.06%.

[Rajagopalan Ranganathan]

Sir,

The rate of duty for nipples is 2% only from 1.3.2015. Education Cess and Secondary and Higher Education cess are exempted with effect from 1.3.2015 vide Notifications No.14 and 15 of 2015-CE dated 1.3.2015. Though the tariff rate has been increased to 12.5% subsuming the cesses there is no amendment to Notification No. 1/2011-CE date 1.3.2011 as amended. May be this anomaly corrected soon by the Government.

AI Summary

Excise Duty on Baby Bottle Nipples Reduced to 2% Post-2015 Budget; Cess Exemptions Apply Despite Tariff Rate Hike A query was raised regarding the excise duty on baby feeding bottle nipples following the 2015 budget. Previously, the excise duty on branded nipples was 2.06%. A response indicated that since March 1, 2015, the duty rate is 2%, with education cess and secondary and higher education cess exempted. Despite the tariff rate increasing to 12.5%, there has been no amendment to Notification No. 1/2011-CE, which might be addressed by the government soon.