Additional duties of excise on textiles apply to specified tariff-classified categories with limited exemptions under the general exemption framework.

The Additional Duties of Excise apply to specified textile categories by reference to tariff headings and the interpretive rules of the Central Excise Tariff Act, 1985. Listed categories subject to the duty include silk; wool (with exclusions for certain fabric headings); cotton; man-made filaments and staple fibres; terry towelling; tulles, nets and lace (with exclusions); knitted or crocheted fabrics; metallised yarn; and embroidery, with certain items potentially covered by a general exemption notification.

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