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of <h1>Finance Act, 1986: Excise Duty Amendments on Sugar, Tobacco, and Textiles; New Rates and Material Descriptions.</h1> The Fourth Schedule of the Finance Act, 1986, outlines amendments to the Additional Duties of Excise Act. It revises various headings and sub-headings related to excise duties on goods such as sugar, tobacco, and textiles. Changes include substituting entries to adjust descriptions and duty rates, often specifying a 10% duty plus an additional charge per square meter for certain textile products. The amendments also redefine the composition of textile materials subject to excise duties, focusing on combinations of cotton, polyester staple fiber, and other fibers, with specific duty rates based on the value per square meter of the goods.
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