per cent does not apply to A/C restaurants that do not serve liquor.
"The distinction is artificial, and I propose to levy service tax on all air conditioned restaurants," he said.
Homes and flats with a carpet area of 2,000 sq ft or more or of a value of Rs 1 crore will also become more expensive as the rate of abatement for this class of buildings has been reduced from 75 per cent to 70 per cent.
Silk clothes made using imported raw materials will become expensive as customs duty on raw silk of all grades has been increased to 15 per cent from 5 per cent.
Set top boxes will also become costlier with basic customs duty on the item has been increased 10 per cent from from 5 per cent.
However, it is not gloomy all the way with Chidambaram leaving room for some cheer as well.
The duty free allowance on jewellery for an Indian passenger, who has been residing abroad for over one year or a person who is transferring residence to India, has been raised to Rs 1 lakh in case of a lady passenger from Rs 50,000 earlier.
For a male passenger, this has been raised to Rs 50,000 from Rs 10,000.
Moreover, precious stones will become cheaper as the basic customs duty has been cut to 2 per cent from 10 per cent on pre-forms of precious and semi-precious stones.
Branded apparels will also become cheaper as there will be no excise duty on the item. Last year, 10 per cent excise duty was levied on 30 per cent of the maximum retail price (MRP).
Imported hazel nuts will also become cheaper as the customs duty has been reduced to 10 per cent from 30 per cent.
Similarly, dehulled oat grain will also be less expensive as customs duty has been cut to 15 per cent from 30 per cent earlier.
TABLE - Costlier and cheaper items table
Finance Minister P Chidambaram has more or less spared items used by the common man from a price hike but the affluent will have to pay more following the tax proposals in the Budget 2013-14.
Following is a list of what will be costlier and cheaper:
> Mobile phone handsets priced above Rs 2,000
> Sports Utility Vehicles
> Imported cars and high-end vehicles priced over $40,000
> Imported bikes with engine capacity of 800cc and above
> Imported yatch and motorboats
> Dining at air-conditioned restaurants
> Sales of immovable