Additional excise duty on textiles applies where goods are excisable under central law and is levied in addition. An additional duty of excise is levied on Schedule goods chargeable under the Central Excise Act, 1944; where assessed to duty an additional duty equal to fifteen per cent of the total amount chargeable is collected. This duty is in addition to duties under the Central Excise Act or other laws, its proceeds are for the Union and not distributed to States, and Central Excise Act provisions and rules, including refunds and exemptions, apply so far as may be.