Costlier Food Items:

* Butter ghee, butter oil, edible oils, peanut butter

* Whey, meslin, maize, sugar beet seeds, preserved potato

* Chewing gum, dietary soya fibre, isolated soya protein

* Walnuts (shelled)

Costlier Personal Care Items:

* Footwear, shavers, hair clippers, hair-removing appliances

* Rubies, emeralds, sapphires, rough coloured gemstones

* Combs, hairpins, curling pins, curling grips, hair curlers

* Hair dryers, hand drying apparatus and electric irons

Costlier Household Items:

* Toys, stationery item, artificial flowers, bells, trophies

* Porcelain items, tableware, kitchenware, glassware

* Padlocks

* Hand sieves and hand riddles

* Table fans, ceiling fans and pedestal fans

* Portable blowers

* Water filters, water heaters and immersion heaters

* Food grinders, ovens, cookers, cooking plates, boiling rings, grillers and roasters

* Coffee and tea makers and toasters

* Devices for repelling insects

* Furniture, lamps and lighting fittings

Cheaper:

* Pure-bred breeding horses

* Newsprint

* Sports goods

* Microphone

* Electric vehicles.

Also, excise duty has been on cigarettes, hookah, chewing tobacco, scented tobacco and tobacco extracts and essence.