It is an extremely basic way of tax banding consumer goods that would not be feasible when we include all the range of goods.Often the high end product attracts more tax, luxury item attracts more tax, branded or imported goods for social life will have more tax as these are not often used by the common man. Every government or policy maker will have to be careful about what the common man uses ( food, cereals, basic clothes, oil,petrol ) and what the common man produces ( handloom items, handicrafts, jute bags etc). To encourage small scale industries, cooperative societies and startups the tax has to be less. Travel which is a necessity will have to be taxed based on the affordability and the target consumers ( public transport like trains vs air travel).
Maybe in a very small country these things can be tried out but not in our country.