ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE
ARTICLES) ACT, 1978 (REPEALED)
THE ADDITIONAL DUTIES OF
EXCISE (TEXTILES AND TEXTILE ARTICLES) Act, 1978
[Act, No. 40 of 1978]
[6th December, 1978]
PREAMBLE
An Act to provide for the levy
ad collection of additional duties of excise on certain textiles and textile
articles.
BE it enacted by Parliament in the Twenty-Ninth
Year of the Republic of India as follows ?
Section 1 - Short title and commencement
(1) This Act may be called the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978.
(2) It shall be deemed to have
come into force on the 4th day of October, 1978.
Section 2 - [Omitted]
[2. Omitted
****** ]
Section 3 - Levy and collection of additional duties of excise on certain textile articles
[(1) When goods of the description mentioned in the Schedule chargeable with a
duty of excise under the Central Excises and Salt Act, 1944, read with any
notification for the time being in force issued by the Central Government in
relation to the duty so chargeable (not being a notification providing for any
exemption for giving credit with respect to, or reduction of duty of excise
under the said Act on such goods equal to, any duty of excise under the said
Act, or the additional duty under Section 3 of the Customs Tariff
Act, 1975, already paid on the raw material used in the production or
manufacture of such goods), are assessed to duty, there shall be levied and
collected a duty of excise equal to fifteen per cent of the total amount so
chargeable on such goods.]
(2)
??The duties of excise referred to in
sub-section (1) in respect of the goods specified in the Schedule shall be in
addition to the duties of excise chargeable on such goods under the Central
Excises and Salt Act, 1944, or any other law for the time being in force and
shall be levied for the purposes of the Union and the proceeds thereof shall
not be distributed among the States.
(3)
??The provisions of the Central Excises
and Salt Act, 1944, and the rules made thereunder, including those relating to
refunds and exemptions from duties, shall, so far as may be, apply in relation
to the levy and collection of the duties of excise leviable under this section
in respect of any goods as they apply in relation to the levy and collection of
the duties of excise on such goods under that Act or those rules.
Section 4 - Repeal and saving
(1) The Additional Duties of
Excise (Textiles and Textile Articles) Ordinance, 1978 (4 of 1978), is hereby
repealed.
(2) Notwithstanding such repeal,
anything done or any action taken under the Ordinance so repealed shall be
deemed to have been done or taken under the corre?sponding provisions of this
Act.
Schedule I - SCHEDULE
[THE SCHEDULE
(See
section 3)
NOTES
1. In this Schedule,
"Chapter" and "heading" mean a Chapter or heading in the
Schedule to the Central Excise Tariff Act, 1985.
2. The rules for the"
interpretation of the Schedule to the Central Excise Tariff Act, 1985, and the
Section and Chapter Notes of the said Schedule shall apply for the purposes of
classification of goods specified in the Schedule.
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S. No.
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Description of
goods
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(1)
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(2)
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1.
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Silk, that is to
say, all goods falling within Chapter 50.
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2.
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Wool, that is to
say, all goods falling within Chapter 51.
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3.
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Cotton, that is
to say, all goods falling within Chapter 52.
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[4.
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Man-made
filaments; strip and the like of man- made textile materials, that
is to say, all goods falling within Chapter 54."
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5.
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Man-made staple
fibres, that is to say, all goods falling within Chapter 55.
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6.
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Terry towelling
and similar woven terry fabrics, falling within heading No. 58.02.
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7.
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Tulle and other
net fabrics, not including woven, knitted or crocheted fabrics; lace in the
piece, in strips or in motifs, falling within heading No. 58.04.
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8.
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Knitted or
crocheted fabrics, that is to say, all goods falling within
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Chapter 60.]
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[9.
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Metallised yarn,
falling within heading No. 56.05.
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10.
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Embroidery in
the piece, in strips or in motifs, falling within heading No. 58.05.]
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?Statement of Objects and
Reasons - ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT,1978
STATEMENT OF OBJECTS AND
REASONS
1.
In pursuance of the textile policy statement
announced in Lok Sabha on the 7th August, 1978, the obligation on cotton
textile mills to produce "controlled cloth" has been removed from 1st
of October, 1978. According to the said policy announcement, the financial
burden resulting there from was to be borne by the entire textile industry in
such a manner that there would not be any burden on the public exchequer. The
manner of sharing of the burden by the textile industry was considered by the
Government and it was decided that a levy in the nature of an additional excise
duty at the rate of 10 per cent. of the effective excise duty on specified
products of textile industry could bring in the required amount of funds to
subsidise production of "controlled cloth" for the weaker sections of
the society. With the removal of the obligation of production of controlled
cloth by cotton textile mills from 1st October, 1973, it became necessary to
impose the levy immediately so as to minimise the loss to the exchequer
consequent on the outgo as subsidy.
2.
Accordingly, the President promulgated the
Additional Duties of Excise (Textiles and Textile Articles) Ordinance, 1978 (4
of 1978), which came into force on 4th October, 1978. The Ordinance imposed an
additional duty of excise at 10 per cent. of the amount of excise duty
chargeable under the Central Excises and Salt Act, 1944, read with any
notification issued by the Central Government in relation to the said excise
duty, in respect of the goods specified in the Schedule to the said Ordinance.
3.
The Bill seeks to replace the provisions of the
Ordinance.
Omitted by the Additional Duties of
Excise (Textiles and Textile Articles) Amendment Act, 1985 (6 of 1986), S. 2(a)
(28-2-1986).
Schedule substituted by the Additional
Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 (6 of
1986), S. 2(b) (28-2- 1986).
The following shall be substituted by
the Finance Act, 2006, w.e.f. 01.01.2007:
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"4.
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Man-made
filaments, that is to say, all goods falling within Chapter 54."
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