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of <h1>Finance Act 1973 Updates Excise Duties: 100% Duty on Smoking Mixtures, 2.5% on Certain Cotton Fabrics</h1> The Fourth Schedule of the Finance Act, 1973, amends the Additional Duties of Excise Act by modifying the First Schedule to the Central Excises and Salt Act, 1944. It introduces a 100% ad valorem additional duty on smoking mixtures for pipes and cigarettes under manufactured tobacco. Additionally, it imposes a 2.5% ad valorem duty on cotton fabrics containing 30% or more by weight of non-cellulose origin fibers or yarns, excluding certain categories. These amendments adjust the excise duty rates on specific goods to align with the Finance Act's provisions.
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