corri genduh to the additional dli'ltls of excise (textiles and texttle articles) bill, ~ 978 lto-ee-las introdu~d in lok sabhsj page 2, line 30,-after "18 ii," omit "and" new delhi; november 18 ~ kartik a 2f,"19oof'-sak-a  )  bill no 157 of 1978 the additional duties of excise (textiles and textile articles) bill, 1978 a billto provide for the levy and collection of additional duties of excise on certain textiles and terlile articles be it enacted by parliament in the twenty-ninth year of the republic of india as follows:-1 (1) this act may be called the additional duties of excise short (textiles and textile articles) act, 1978 title and commen-s (2) it shall be deemed to have come into foree on the 4th day o~ cement october, 1978 definitions 2 in this act, "cotton fabrics", "silk fabrics", "woollen fabrics", "man-made fabrics" and "wool tops" shall have the meanings respectively assigned to them in items nos 19, 20, 21, 22 and 43 of the first ~dule to the central excises and salt act, 1944 3 (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 1 ot 1944 by the central government in relation to the duty so chargeable, are assessed to duty, there shall be levied and collected a duty of excise 5 equal to ten per cent of the total amount so chargeable on such goods levy and collection ot additional duties of excise on certain textiles and textile articles (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 10 lot 1944 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 1 of 1944 rules made thereunder, including those relating to refunds and exemp- 15 tions 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act or those rules 4 (1) the additional duties of excise (textiles and textile articles) ordinance, 1978, is hereby repealed 20 4 of 1978 repeal and saving (2) notwithstanding such repeal, anything done or any action taken under the ordinance so repealed shall be deemed to have been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  the schedule (see section 3)s no description of goods (1) (2) 1 man-made fibres, other than mineral fibres, man-made filament yarns, cellulosic spun yarn and non-cellulosic wastes, all sorts as described in item no 18 i, 18 ii, and 18 iti and 18 iv respectively of the first schedule to the central excises and salt act, 1944 30 2 cotton yarn, all sorts as described in item no 18a of tlie ffrst schedule to the central excises and salt act, 1944 3 woollen and acrylic spun yam as described in item nel 18b of the first schedule to the central excises ,and salt act, 1944 35 4 non-cellulosic spun yarn as described in item no 18e of the fii'bt schedule to the central excises and salt act, 1944 5 cotton fabrics 6 silk· fabrics 7 woollen fabrics 8 man-made fabrics 9 wool tops i  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 announcemertt, the financial burden resulting therefrom 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, 197'8, 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 chargt'able 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 new delhi; h m patel the 14th nooember, 1978  president's recommendation under article 117 of the constitution of india[copy of letter no 349\ai6-leg\78-tru, dated the 13th november, 1978 from shri h m patel, minister of finance to the secretary, lok sabhs] the president, having heen informed of the subject :matter of the proposed bill, recommends under clause (1) o£ article 117 of the consti-tution of india the introduction of additional duties of excise (textiles and textile articles) bill, 1978 in lok sabha  a bulto provide for the levy and collection of additional duties of excise on certain textiles and textile articles , " (shri b m patel, minister of fiunce)   , i 