S.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.

S.2 [Omitted]

       1[2. Omitted
       ****** ]
       _________________________
       1. Omitted by the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 (6 of 1986), S. 2(a) (28-2-1986).

S.3 Levy and collection of additional duties of excise on certain textile articles

       1[(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

S.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       (1) The Additional Duties of Excise (Textiles and Textile Articles) Ordinance, 1978 (4 of 1978), is hereby repealed.
       (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.

Sch.1 SCHEDULE

       1[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.
       S.No. Description of goods
       (1) (2)
       1. Silk, that is to say, all goods falling within Chapter 50.
       2. Wool, that is to say, all goods falling within Chapter 51.
   &nbs