evidence: Our investigation reveals that the 2021 budget proposal had suggested changing the existing 30% import tax to 15% import tax and 15% CESS respectively applicable to women’s sanitary napkins. Advocate Institute has pointed out that there would be a slight increase of 1.6% in total tax calculation because of the proposed system. However, local manufacturers who make up more than 90% of market share, assure that prices of locally manufactured brands would remain the same, as these proposed tax changes would not affect them.