Which sectors will pass on the goodies? 









 
Passing on cuts may insulate durable makers from the slowdown. 

S. Hamsini Amritha 
Aarati Krishnan 

The 4 per cent cut in excise duty was the most significant chapter of the 
recent stimulus package. But which players will pass on the benefits to 
consumers? Which industries are the key beneficiaries of this cut? Here's a 
quick take on four key sectors: 

Automobiles 


With cuts in excise duty following the sharp declines in interest rates, the 
stimulus package has given automakers room to reduce selling prices to perk up 
flagging sales. The decline in volumes, which first started with the medium and 
heavy commercial vehicles segment in 2007-08, has since spread to other 
segments as well. 

Though passenger vehicles sales remained relatively less affected last year, 
the first eight months of this year saw moderating growth in this segment too. 
In April-November 2008, passenger vehicle sales volumes grew by just 1 per cent 
over the same period last year. 

The reduction in Cenvat rates has reduced the excise duty burden from 12 per 
cent to 8 per cent for small cars, two- and three-wheelers and buses, and from 
24 per cent to 20 per cent for large cars. Excise duty has been cut from 14 per 
cent to 10 per cent for commercial vehicles.

Given the slowdown, automobile majors have lost no time in passing on the 
benefit of excise duty cuts, through price reductions of 3-4 per cent, to 
consumers. Tata Motors, Maruti Suzuki and Hyundai have announced price cuts 
across all models. Tata Motors effected a price cut of between Rs 12,000 and Rs 
60,000 across its portfolio of cars and commercial vehicles, while the 
country's biggest car maker, Maruti Suzuki, has slashed prices (Maruti 800, A 
Star and Swift- petrol) in the range of Rs 6,500-Rs 23,000. Other players such 
as Ford, General Motors and Skoda India have also announced price cuts. 

While the price cuts may at best prompt consumers to advance their buying 
decision, it is availability of finance that holds the key to a revival in 
demand for the sector at this juncture. On this score, it needs to be seen if 
recent reductions in interest rates do filter down to automobile loans. 

FMCGs 


Makers of fast moving consumer goods (FMCGs) may retain some benefits from the 
excise duty cuts announced in the stimulus package. With offtake of FMCGs 
growing at a fast clip, there are no signs yet that the domestic slowdown is 
impacting demand. This has endowed players with considerable pricing power and 
most large FMCG-makers' products, be it soaps, detergents or personal products, 
have seen a 5-7 per cent hike in selling prices over the past six months. 

Even a substantial correction in prices of inputs hasn't yet triggered FMCG 
price cuts, with most players ploughing back these surpluses into promotional 
offers. The above trends suggest that FMCG companies may be under no pressure 
to immediately pass on excise duty cuts to consumers. 

But the benefit from the 4 per cent reduction in Cenvat rates is not likely to 
be uniform across FMCG categories or players. Large FMCG-makers may be the key 
ones to see excise savings, with the Cenvat rate set to fall from 14 per cent 
to 10 per cent. The changes in excise duty do not impact cigarettes (ITC, 
Godfrey Phillips), biscuits (Britannia Industries, ITC) or ready-to-eat foods, 
as these products are either subject to specific duty or are exempt from 
excise. Players with manufacturing facilities located mainly in tax-free zones 
will also not see material excise duty savings. Of the listed FMCG companies, 
Hindustan Unilever (excise outgo at 42 per cent of operating profits), 
GlaxoSmithkline Consumer Healthcare (42 per cent), Colgate Palmolive India (25 
per cent) and Nestle India (21 per cent) have the highest excise duty outgo and 
may be key beneficiaries of the stimulus package. Players such as Marico, Dabur 
and Emami may reap marginal benefits, as their excise incidence is less than 10 
per cent. 

Consumer Durables 


Durables such as TV, washing machines and refrigerators, which were earlier 
subject to excise duty at 14 per cent, will now be subject to levy at 10 per 
cent. Purchases of consumer durables have not been as severely affected by the 
economic slowdown, as automobiles. Industry majors have put up impressive sales 
growth in the festive months of September-October. 

Sales for LG's home appliances, for example, were up by 45-50 per cent during 
this period. Godrej Appliances posted a volume growth of 40 per cent and 
Samsung registered a 35 per cent rise in sales during this period. But with the 
festive months now behind them, these companies are beginning to feel the heat 
of slowdown. Reports suggest that sales of durables were down by about 10 per 
cent in November (15 per cent decline for products linked with customer 
finance). It is roughly estimated that manufacturers are likely to effect a 2-5 
per cent cut in prices for customers, following the excise duty relief, as some 
manufacturers have located facilities in excise-free zones. 

Electronic devices such as i-pods, Mp3 players and direct-to-home boxes, which 
were earlier taxed at 8 per cent, will enjoy a reduced excise duty of 4 per 
cent. DTH operators have, however, been categorical in saying that they will 
not pass on the benefit to on to the customers. Their reasons are two-fold. 
First, many operators such as Tata Sky and Dish TV are already in a 
price-discounting mode, in a bid to add subscribers. Further, the industry 
claims it is already overburdened by taxes. 

Base Metals 


As part of the stimulus package, the government has completely removed the 
export tax on iron ore fines and reduced it to 5 per cent from 15 per cent on 
iron ore lumps. Base metals such as aluminium and copper (major raw materials 
for most industries) that were subject to 14 per cent excise duty will now be 
charged at 10 per cent. 

Although producers haven't yet announced price cuts in response to the excise 
duty reductions, slowing demand may leave them with little choice on prices. 
With international prices already on a softening trend, domestic prices of base 
metals have already been on a downtrend in recent months. 

Despite iron ore prices having corrected sharply by over 50 per cent, the 
removal of the 8 per cent export duty may make Indian iron ore a tad more 
competitive in the global market. Producers estimate $4 per tonne of 
incremental net realisations for the rest of the year. Cheaper freight rates 
and the export tax cut may enable exporters to sustain their order flows.

Apart from improving realisations for iron ore exporters, the measure will 
provide some further relief to domestic steel-makers, the key consumers of iron 
ore. Responding to recent price trends, state-owned mining giant NMDC has 
slashed its long term-iron ore prices by 25 per cent from December 1. This will 
bring major relief to steel-makers such as Essar Steel, JSW Steel and Ispat, 
which procure their raw material from NMDC

http://www.thehindubusinessline.com/iw/2008/12/14/stories/2008121450440700.htm

Government cannot make man richer, but it can make him poorer
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