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<h1>Amendment to Section 3: Excise Duty on Textiles Set at 15%, Exemptions Possible for Duty Paid on Raw Materials.</h1> Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, is amended to replace sub-section (2). The new provision mandates that when goods specified in the Schedule are subject to excise duty under the Central Excises and Salt Act, 1944, a duty of excise equal to fifteen percent of the total chargeable amount will be levied and collected. This applies unless a notification provides for an exemption or reduction of duty equal to any excise duty already paid on the raw materials used in manufacturing these goods.