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    <title>FEEDING BOTTLE NIPPLES</title>
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    <description>The applicable excise duty for baby feeding bottle nipples remained at 2 percent from 1 March 2015; Education Cess and Secondary and Higher Education Cess were exempted by notifications issued on that date. Although the tariff rate for the item was increased and cesses subsumed into a higher consolidated rate, the notification specifically covering nipples was not amended, creating a discrepancy between the tariff schedule and the notification which requires administrative correction.</description>
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      <description>The applicable excise duty for baby feeding bottle nipples remained at 2 percent from 1 March 2015; Education Cess and Secondary and Higher Education Cess were exempted by notifications issued on that date. Although the tariff rate for the item was increased and cesses subsumed into a higher consolidated rate, the notification specifically covering nipples was not amended, creating a discrepancy between the tariff schedule and the notification which requires administrative correction.</description>
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