Additional excise duty changes increase duties on specified textile fabric categories under amendments to the First Schedule. The First Schedule to the Additional Duties of Excise Act is amended to substitute, omit and redefine multiple textile headings and sub headings, revising column (4) entries to impose revised additional duties. Revisions narrow definitions for woollen fabrics, omit specified sub headings, and replace duty entries for certain coated items. New substituted headings for cotton, man made filament and staple fibre, and polyester fabrics specify weaving method, post weaving processes, composition thresholds and value conditions, applying a combined ad valorem plus specific per square metre additional duty.
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Additional excise duty changes increase duties on specified textile fabric categories under amendments to the First Schedule.
The First Schedule to the Additional Duties of Excise Act is amended to substitute, omit and redefine multiple textile headings and sub headings, revising column (4) entries to impose revised additional duties. Revisions narrow definitions for woollen fabrics, omit specified sub headings, and replace duty entries for certain coated items. New substituted headings for cotton, man made filament and staple fibre, and polyester fabrics specify weaving method, post weaving processes, composition thresholds and value conditions, applying a combined ad valorem plus specific per square metre additional duty.
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