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of <h1>Additional 15% Excise Duty Imposed on Specified Textiles Under 1978 Act; Exemptions Apply Per Central Excise Act Rules.</h1> The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 mandates an additional excise duty of 15% on certain textiles and textile articles, as specified in the Schedule, on top of the duty under the Central Excise Act, 1944. This additional duty is imposed for Union purposes and is not shared with the States. The provisions of the Central Excise Act, including those on refunds and exemptions, apply to the levy and collection of these additional duties. The duty is not applicable if exemptions or reductions are provided for under existing notifications.
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