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of <h1>Finance Act 1977 Updates Excise Duties: Man-Made Fabrics, Tobacco Tax Rates Revised; Cotton Fabrics Redefined for Duty Application.</h1> The Fourth Schedule of the Finance (No. 2) Act, 1977, amends the Additional Duties of Excise Act. In Part I, it replaces references to 'rayon or artificial silk fabrics' with 'man-made fabrics' in sections 2 and 3. Part II modifies the First Schedule, updating tax rates for manufactured tobacco and revising descriptions and tax rates for cotton and man-made fabrics. Specifically, it changes tax entries for tobacco sub-items and redefines certain cotton fabrics for a five percent ad valorem duty. Additionally, it substitutes 'rayon or artificial silk fabrics' with 'man-made fabrics' in related entries.
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