1. Short title and extent. — (1) This Act may be called the Additional Duties of Excise (Goods of Special Importance) Act,1957.
(2) It extends to the whole of India.
2. Definitions. — In this Act, —
(a) "additional duties" means the duties of excise levied and collected under sub-section (1) of Section 3;
(b) "State" does not include a Union territory;
(c) Omitted.
3. Levy and collection of Additional Duties. — (1) There shall be levied and collected in respect of the goods described in
column (3) of the First Schedule produced or manufactured in India and on all such goods lying in stock within the precincts of
any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises
appurtenant thereto duties of excise at the rate or rates specified in column (4) of the said Schedule.
(2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of
excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944), or any other law for the time being in force.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds,
exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to the levy and collection of the additional
duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)
4. Distribution of additional duties among States. — During each financial year, there shall be paid out of the Consolidated
Fund of India to the States in accordance with the provisions of the Second Schedule such sums, representing a part of the net
proceeds of the additional duties levied and collected during that financial year, as are specified in that Schedule.
5. Expenditure to be charged on the Consolidated Fund of India. — Any expenditure under the provisions of this Act shall
be expenditure charged on the Consolidated Fund of India.
6. Powers to make rules.—(1) The Central Government may, by notification in the Official Gazette, make rules providing for the
time at which and the manner in which any payments under the provisions of this Act, are to be made, for the making of
adjustments between one financial year and another and for any other incidental or ancillary matters.
(2) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it
is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and
if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in
making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall thereafter have effect
only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rule.
7. Declaration of certain goods to be of special importance in inter-State trade or commerce. — Repealed by Act No. 31
of 1958, s. 12 (w.e.f. 1-10-1958).
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ADDITIONAL DUTIES OFEXCISE(TEXTILES AND TEXTILEARTICLES) ACT, 1978 (40 OF 1978)
12/9/13 cx-addl-duties-act.htm
www.cbec.gov.in/excise/cx-act/cx-addl-duties-act.htm 2/3
6th December, 1978
An Act to provide for the levy and 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:—
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.
2. Omitted
3. Levy and collection of additional duties of excise on certain textiles and textile articles. — (1) When goods of the
description mentioned in the Schedule chargeable with a duty of excise under the Central Excise Act, 1944 (1 of 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 (51
of 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 Excise Act, 1944 (1 of 1944), or any other law for the time being in
force and shall be levied for the purpose of Union and the proceeds thereof shall not be distributed among the States.
(3) The provisions of the Central Excise Act, 1944 (1 of 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.
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.