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of <h1>Act 40 of 1978: Imposing Additional Excise Duties on Textiles to Enhance Fiscal Framework in India.</h1> The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, establishes the imposition and collection of additional excise duties on specific textiles and textile articles. Enacted by the Indian Parliament, this legislation is identified as Act 40 of 1978 and officially came into effect on October 4, 1978. The Act aims to regulate the excise duties applicable to the textile sector, enhancing the fiscal framework governing these goods.
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