Section 1119 in The Additional Duties of Excise (Textiles And Textile Articles) Act, 1978
1119.
Act No. 6 of 1986.- Additional duty at the rate of 15 per cent of the basic excise duty (Leviable under the Central Excise and Salt Act, 1944) is leviable on textiles and textiles articles specified in the Schedule to the Additional Duties of Excise (Textile and Textile Articles) Act, 1978. The tariff entries in the Schedule to the Act are adopted from the First Schedule to the Central Excise and Salt Act, 1944.2. It is proposed to specify the central excise tariff by a separate Central Excise Tariff Act which will replace the existing tariff as contained in the First Schedule to the Central Excise Tariff Act which will replace the existing tariff as contained in the First Schedule to the Central Excise and Salt Act, 1944. The new tariff proposed will be more detailed and comprehensive. It is, therefore, necessary to make the requisite consequential changes in the Additional Duties of Excise (Textile and Textile Articles) Act, 1978, so as to conform to the entries in the new central excise tariff.[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:-
