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of <h1>Government Revises Excise Rates on Cosmetics and Toiletries; New Tariff Table and Conditions for Exemptions Introduced</h1> The Central Government has amended Notification No. 27/90-C.E., which prescribes effective rates for cosmetics and toilet preparations, under the Central Excises and Salt Act, 1944. The amendment introduces a new table outlining specific goods, their respective tariff headings, applicable ad valorem rates, and conditions for exemptions. Items include sandalwood oil, antiseptic creams, barrier creams, hair products, tooth powder, bath oil, kumkum, sterile contact lens care solution, and henna powder. Rates vary from nil to 30% ad valorem, with certain conditions linked to manufacturing licenses under the Drugs and Cosmetics Act, 1940, and intended industrial use.
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