Section 3 in The Additional Duties of Excise (Textiles And Textile Articles) Act, 1978
3. Levy and collection of additional duties of excise on certain textiles and textile articles.-
[(1) When goods of the description mentioned in the Schedule chargeable with a duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944), read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable (not being a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise under the said Act on such goods equal to, any duty of excise under the said Act, or the additional duty under section 3 of the Customs Tariff Act, 1975, already paid on the raw material used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to [twenty per cent] [Sub-section substituted by Act 11 of 1983, Section 57] of the total amount so chargeable on such goods.]
