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4Fabrics on which additional excise duty is levied or leviable under the Central Excise Tariff Act, 1985 (No. 5 of 1986), towel (sale price of which does not exceed rupees one hundred), gamachha, chadar4, 9.quilt cover, bed cover, handkerchief and unbranded pillow covers 9. 81 (1) (2) (3)