To promote health and nutrition the budget proposes extension of 5 per cent concessional duty to six specified life-saving drugs and vaccines used for treating HIV Aids, renal cancer and other such diseases.

For checking protein deficiency and malnutrition soya concentrates and isolated soya protein will attract a lesser 10 per cent duty.

Excise duty on all soya food products to be reduced to 6 per cent. Iodised salt will attract a concessional 2.5 per cent customs duty along with reduced excise duty of 6 per cent.

Probiotics will also attract a reduced basic customs duty of 5 per cent from 10 per cent.