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INDIAN BARE ACTS

ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT 1978

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ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT 1978

THE ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT,1978

ACT NO. 40 OF 1978

[6th December, 1978.]

An Act to provide for the levy and collection of additional duties of excise on certain textiles and textile articles. BE it enacted by Parliament in the Twenty-ninth Year of the Republic of India as follows:-

Short title and commencement.

1.Short title and commencement.- (1) This Act may be called the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978.

(2) It shall be deemed to have come into force on the 4th day of October,_1978.

2. [Repealed.] 2. [Definitions.] Rep. by Act 6 of 1986, s. 2 (w.e.f. 28.2.1986)

3. Levy and collection of additonal duties of excise on certain

textiles and textile articles. 3.1*[(1)Levy and collection of additional duties of excise oncertain textiles and texti

Repeal and saving.

4.Repeal and saving.- (1) The Additional Duties of Excise (Textiles and Textile Articles) Ordinance, 1978 ( 4 of 1978) is hereby repealed.

(2) Notwithstanding such repeal, anything clone or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act. SCHE (See section 3) 1*[THE SCHEDULE (See section 3) Notes 1. In this Schedule, “Chapter” and “heading” mean a Chapter or heading in the Schedule to the Central Excise Tariff Act, 1985. 2. The rules for the interpretation of the Schedule to theCentral Excise Tariff Act, 1985, and the section and Chapter Notes of the said Schedule shall apply for the purposes of classification of goods specified in this Schedule. ——————————————————————— S. No. Description of goods ———————————————————————

(1) (2) ——————————————————————— 1. Silk, that is to say, all goods falling within Chapter 50. 2. Wool, that is to say, all goods falling within Chapter 51. 3. Cotton, that is to say, all goods falling within Chapter 52. 4. Man-made filaments, that is to say, all goods falling within Chapter 54. 5. Man-made staple fibres, that is to say, all goods falling within Chapter 55. 6. Terry towelling and similar woven terry fabrics, falling within heading No. 58.02. 7. Tulle and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, falling within heading No. 58.04. 8. Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60.] 2[9. Metallised yarn, falling within heading No. 56.05. 10. Embroidery in the piece, in strips or in motifs, falling within heading No. 58.05] 1. Subs. by Act of 6 1986, s. 2, for the Schedule (w.e.f. 28.2.1986) 2. Ins. by Act 23 of 1986, s. 56 and Sch. V.

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