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of <h1>Finance Act 1980: New Excise Duties on Cotton & Man-Made Fabrics; 5% on Cotton, 7.5% + 2 INR/m^2 on Man-Made.</h1> The Fourth Schedule of the Finance (No. 2) Act, 1980, amends the Additional Duties of Excise Act concerning cotton and man-made fabrics. For cotton fabrics, a duty of five percent ad valorem is levied on both unprocessed and processed fabrics, excluding certain types like embroidery and coated fabrics. A similar provision applies to man-made fabrics, with a duty of seven and a half percent ad valorem plus two rupees per square meter. Additionally, fabrics covered with textile flocks incur a duty equivalent to that on the base fabrics, if not already paid.
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