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REGISTERED No. D -28

The Gazette of India

EXTRAORDINARY

PUBLISHED BY AUTHORITY

NEW DELHI, SATURDAY, FEBRUARY 12, 1949

Separate paging is given to this Part in order that it may be filed as a separte compilation.

PART IV Act of the Dominion legislature assented to by the Governor General

GOVERNMENT OF INDIA MINISTRY OF LAW New Delhi, the 12th February, 1949

The following Act of the Dominion Legislature received the assent of the Governor-General on the 11th February, 1949 and is hereby published for general information: —

ACT NO. I 01 1949 An Act further to amend the Indian Tariff Act, 1984.

WHEREAS it is expedient further to amend the Indian TariS Act, 1984 (XXXII of 1934) for the purposes hereinafter appearing;

It is hereby enacted as follows: — 1. Short title.—This Act may la called the Indian Tariff (Amendment) Act, 1949.

2. Definitions.—In this Act, unless there is anything repugnant to the subject or context,—

(a) "General Agreement" means the General Agreement on Tariffs and Trade, the Protocol for the provisional application of which was signed on behalf of India on the 8th day of June, 1948;

(b) "Item" means an Item in the First Schedule to the Tariff Act; (c) "notification" means a notification in the official Gazette; (d) "Schedule" means a Schedule to this Act; (e) "Tariff Act" means the Indian Tariff Act, 1934 (XXXII of 1984). 3. Amendments to Act XXXII of 1934.—-The Items in Schedule A shall be amended in the manner directed therein.

4. Duration of certain amendments.-The amendments made by section 3, except in so far as they relate to the Items or portions of the Items specified in Schedule B, shall remain in force until the 81st day of March 1951:

Provided that in case the General Agreement ceases to apply to India, the Central Government may, by notification, modify any such amendment not relating to any Item or portion of an Item in Schedule B, in any manner it thinks fit, but such modification shall not result in the imposition of a duty higher than what would have been leviable under the Tariff Act, if this Act had not come into force.

Explanation.—Nothing contained in this section shall be deemed to limit in any way the duration of the amendments relating to the Items, or portions of the Items, specified in Schedule B.

5. Duty not to be levied or increased in certain cases.—It is hereby declared that, until the 81st day of March, 1951,

(a) no duty shall be levied on the articles to which the first five Items in Schedule C relate, and

(b) the duty levied on the articles to which the sixth Item in that Schedule relates shall not be increased above 3 per cent, ad valorem:

Provided that t±u'b section sLai ataud repoerled if and when the General

Agreement ceases to apply to India.

6. Power to declare Act inapplicable to articles of certain countries.—The Central Government may, by notification, declare that the provisions of this !A'ot shall not apply to any goods which are the produce or manufacture of countries which are not, or which cease to be, parties to the General Agreement; and thereupon the duties applicable to such goods shall be those which would have been applicable to them if this Act had not come into force.

7. Additional duties of customs not to be levied on certain goods.—The additional duties of customs referred to in section 6 of the Indian Finance Act, 1948 (XX of 1048) shall not be levied or collected on the goods comprised in any of the Items specified in Schedulos A or C-

8. Decision of questions regarding the applicability of the General Agree-

ment.—If any question arises whether the General Agreement applies to any country, or whether it has ceased to apply to India or any other country, it ahall be referred to the Central Government whose deolsion shall be final and shalj not be liable to be questioned in any court of law.

SCHEDULE A

(See section 8)

Preferential rate of duty If the article Ii the produce or manu- facture of

Duration

Nature of duty

Name of artlole

Item

ISO.

Standard rate of duty

protective iate" of dut

The TJnltea Kingdom

A Brltluh Colony

Revenue

...

"2

0) Fot

go per cent ad

... "

Bacon and Ham, no canned or bottled.

valorem.

Bevenuo

Sutttituti

"B

... "

2H per cent ad valcttw.

Baoon and Ham, not canned or bottled.

L . —

Revenue

(11) J'O1

SO per cent ad

"4 Butter, Cheeee and

valanm.

Ghee.

Eevenue

30 per cent ad

Ghee

"4

valorem.

Revenue

...

Butter .

2b per oent ad

4(4)

SulU'tiHt and insert in their approprjotc placet.

valortm.

Revenue

Cheese .

2b per oent ad

4(5)

talonm.

Revenue

80 per oent ad

(Ill) *er

valorem.

••4(1) •

Milt, condensed or preserved, in- cluding milk oieara.

Revenue

25 per oent ad

SVbitttWe

"4(1)

valorem.

Milk, oondensed or preserved, Includ- ing mfflc oream, but excluding dried eJdm milk, that la to Bay, drlod milk powder containing nob more than 4 por cent of fat and no added Ingredients.

Free.

4(3) Dried skim milk, that 1B to say, dried milk p owlet containing not more than 4 par oent of fat and no added Ingredients.

...

Storlllt*d cream Revenue

4(2)

. . ..

25 percent ad VMlorem.

Preferential rate of duty If the urtlole la the produce or manii-

Nanio nl in Mole

Staudard rate

of duty

Item No.

Duration of protMUys r a t" of duty

A British Colony

30 per cent ad

"7

")Afttr

vahrtm.

£4 per oent ad valorem." VeRBtables, all norti), fresh, dried, salted or preserved, not otherwise specified.

80 per cent ad

"7(1)

valorem.

£4 per oent ad valortm" Dehydrated vege- tables, all eoita, other than toma- toes, onions, pota- toes and oonllflow- era.

"8

36 per cent ad

After

valorem.

£4 per oent ad valorem" TmltB, all BOrto, fresh or preserved, not otherwise cpe- olfled.

Applet and peani,

••8

SO per oont ad

21 per oent ftesh.

irt In their ap. oprlato places

vawnm.

ad valorem.

Prunes and grapes,

8(0)

S() per oentad

2* per oent

fre"h.

valorem.

ad valorem"

) For

OurrantiB

"8(1)

Be. 1-8-0 per

... ••

owt.

tdtttttUs

Currants

"8(1)

Ee. 1 per owt.

... "

vll) For

"9(3)

64 per cent ad

valorem.

4(> per oent ad valorem" Ihe folluwlnw upIcoB, vhtttluir Kronnd or iiiigrounil niuuo ly:—

Cardamoms, cnuln, otnnuiiion, olovon, nutmegs anil pepper.

"8(8)

Hi. per cent ad

3fi'iltUtUa and uieeri In their

Prcferontlsl rovonuo

valorem,

46 per oent ad valorem ppropriate laoee.

The following spl- een, whethei ground or unnround, nainc- ly:— OaiduiuoQU, olnna^ mor, cloves, nutmcua iLUd pfippor.

9(7) Oaafllft Ilmieti ground

SO per cent ad

or imcround.

Preferential rovomie.

valorem.

46 per oeni ad milnrem"

HI) For

"0(6) Vanilla boans

Bovonne

80 per cent ad

... "

valorem.

•ubiiitutt

"9(6) Vimllla bcAn"

ilevonue

20 per cent ad

... "

valorem.

" 10 Grain and pulse, not

I) 4/Kw

Froe

. . . ..

Otherwise speoi- Jlod, lnoludlug lirokon grains and pul"e, but exelud- ln" flour.

Eloo

••10(2)

Free

In the ap- -opriate placo

i

Preferentlftl rate of duty If the article 1B the produce or manu- facture of

Name of artlolo Nature of duty

Horn .Vo.

Durakton or

protestive

raiuot <(trij

Standard rate of duty

The United Kingdom

A Britlflh Colonv

x)Aft*r

"12

Eevenuo

... "

80 tier oent ad

talornn. '

Seeds, all tflrtu, not otherwlso Bpedlled.

Urasn and clover

. ..

"mfl)

Bcvemie

16 per cent ad

tmrt In the ap- pioprlate place.

Beedri.

valcrtm.

" IS

(U) Afur

Revenue

80 per cent ad

*"

tatortm.

DvelnR and Tannlna SutMtanceu, all •ort", not otlierwite Bpeolfted.

"13(8) Cochineal

Ilovenue

20 per cent ad

inttrt in the ap- prolirlite place

muoram.

(ill) For

"18(4)

S6 per oont ad

2i por cent ad fxtionm."

Preferential revenue.

valortm.

Gunra, Arabic, lion- Jamln (raa and COWTIS) and Dam- Dier (including nn^ refined batn) and roEtfin.

•'IS(I)

S6 nor oeniad

it, per Cfint ad valorem.

tatortm.

Preferential revflime,

SvltUiuU and inwfi In their appropriate plaoe*.

(Junu, Ajalilo, Ben- lamln (ran and cowrlo) and Dam- mor (Including u n- mnTind bntu).

13(0) Eoeln

24 per oont ed

2/tper oent adtalortm"

l*rcferoiitlal revenue.

vatonm.

' 15

Uevonue

30 per cBnt ad

lU) C"

...

All aorta of Stoarlne, wax, Krea"B and animal fat not otnorwlne apfttl- fled.

"15

lievfinuo

SO per cent ad

valorem.

S*lw"tute and (W"rl In their appropriate plaoe".

All norts of wan, srease ami anlmul fat not othetwlflo ntwoKled.

Revenue

IMft)

27 per cent ad

tawrtm.

Mlnoral KTPIWO, ln- cludlnu pBtrolPinn Jdllv, Htearlno

15(10)

Ilsvenue

25 per icnt ad

\

valorem.

— -77-

"J6(B)

keTenue

II¹", I'i pel owt,

(Xlv)Jor

Plull oil and wlials oil, hardnndd or livdropenfiteil.

t

"1B(6)

E-. 10 per fwt.

llOMIHIC

,SuAit{tut>

Fish nil ni)d whnlo nil, hardened "r hydroKCimtfitl,

"16(0)

it p"r cent ad

30 per oeui ad valorem'

V^ rfrrnrtla] revenue.

valinm.

\ capable Non-r"- sentlal oil) not other- wise upecOled,

Tung oil

"16(11

30 per cent ad

Preferential

80 per ccn ml vtrlmtm"

valorem

jnmt in the ap- proori"te place

"20 (2

Standard rato of duty

protective ratea • of duty jp

TOO Unjted Kingdom

A Brtti"h Colony

tn)Por

Vegetables, canned

or bottled.

Preferential revenue.

80 per cent ad

valorem.

•'£0.(2

Preferential revenue.

21 per oent ad valorem,"

3flper oent ad

valorem

24 per oent ad valorem.

SubMivu and

inmrt In their

appropriate

Vegetables, canned or bottled tho following, name- ly : tomatoes po- tatoes, onions and cauliflowers.

20(0) A"naraRns, oannod

21 per cent ad

vtuoTtm.

20(7) Vegetables, canned

Preferential revenue. Preferential

revenue.

80 per cent ad

valorem.

or bottled, an sorts, other than tomatoeo, i>otatoe", onlong and oaullflowera.

\

<*U) for

"20(8) Fruit*, canned or

bottled—

(a) manufactured Protective

24 per cent. ad valorem. 24 per cent ad valorem?'

—

40 per oont ad

March Silt, valorem.

In a British Colony,

(6) not manufac- Protective

19*9.

60 per oent ad

...

...

March plot,

valorem.

tured In a Bri- tish Colony.

"20 (8) Fruitfl, canned or bottled, not other- wise specified—

SkbtUmt* and #U"rt lu their approprlata

(a) manufactured Protective SO per oent ad

...

March Sin,

valorem.

In a British Colony.

Protective

1040.

80 per oent ad

...

Much 81"t,

vatortm.

(6) not manufac- tured In a Bri- tish Colony.

20(8) Canned fruits the following, namely: Aprioots, Berries, Grapes, Plums and Prunes, and fruit salads composed not less than 80 per oent In quanti- ty and In value of the above named fruits—

Protective

1040.

64 per oent ad

March 31"t,

valorem.

(a) manufactured In a British Colony.

Protfiotlve

(6) not manufac- tured in a British Colony.

20(8) Pineapples, oaniicd—

Protective

1040;

March Slat, 1040.

Hato of duty actually char- ged at the time for manufac- tures In a British Colony plus fl per oont

ES per oont ad

March Slat,

valorem.

(a) manufactured in a British Colony. (6) not manufactu- Protective

red In n British Colony.

1040.

...

March Sin, 1040." Rate of duty actually char- ged at Ihe time for nmnufao- turns In a British Colony plus 8 per oent ad valorem.

Item No.

Duration of roteotirexatM of duty

A British Colony

(ndDAJUr

"21

Eovcnue

Canned or bottled provisions, not otherwise specified

"21 (4) Mont, canned

Eevenne

Itutrt In their kppioprl&te plaoei.

Rennet essence

21 "S)

Bevenue

21(0) Soups, canned or Ilcvonue

bottled

"21(1)

Revenue

Provisions and Oil- man's Stores and Groceries, nil sorts, not otherwise specified

"21 (7)

Eovenue

Inurt In their appropriate placei.

Blended flavouring concentrates for the preparation of non-nloohollc

21(8) Meat, frozen

Revenue

21(0)

liovenuo

Souw, all Boris, not otherwise specified

"22(8) WJnei), not contain- ing more than 42 per cent of proof spirit—

Revenue

(a) Champagne and other Bparkllnf?

(ft) Other sorts

Revonue

"£2 (8) WInen, not con- taining more than 42 per cent of proof spirit—

Revenue

(o) Champagne and other sparkling

(*) Other sorts

Revenue

"22 (6)

( m) For

Ed. 7S per

Preferential revenue,

Imperial gallon

Spirits— (a) Bitters— (i) entered In such a manner aa to in- dloate that the strength Is not to he tostod.

(W) not so enterod

Preferential revenue.

Rs. S9-4- per Imperial gallon of the strength of London proof.

Imperial gallon of theatrODgt of London proof.

Name of article

rate of tie article la 30 or manu-

PrefftTontla duty If tl tho produ faotnm of

Nature of duty

Item No.

Standard rate of duty

Duration of

protoottvt

ntet ot dntr

(6) Drugs and medi- cines containing uplrlt^

The United Kingdom

A British Colony

Jin. 48 per

Preferential rovenue,

Imperial gallon.

(1) entered In such a manner as to Indicate that the atrongth 1B not to be tested.

(M) not HO entered Preferential rovenue.

H*. 48-8 J /5 per Im- perial gal- Ion.

KB. 48-8 1/6 por Im- perial gal- lon.

Bs. 34-12 4/G pei Imperial Kftlkm of tho strength of London proof.

(o) Perfumed pp'rfts Eevenue BB. 81-8 ]/C por Im- perial gal- lon ot th strength o London proof.

Ea.Bl-l)l/G per Im- porlal gal- lon of the atroiiK- th of London proof.

E". 80 poi Imperial gallon or E& por oont ad valorem, whlohovor 1 s higher p l us one-hall of the total duty.

E". 56-4 p er

(d) Bum

Preferential revenue.

Imporlal fiallon of the streng- th of London proof.

Provided thatv—

(a) on any artlole chargeable under thin Item with the lower rate of duty, the duty levied shall In no cuae be lest than SO per cent ad valorem, and on any article charge- able under thla Item with the higher rate of duty, the duty lovied shall In no onie be lens than 45 per cent ad valorem;

(6) wlioro the unit of assessment Is the Impeilal gallon of the strength of London proof, the dntv shall be ln- oreaaod or reduced In proportion us the strength Is greater or less than London proof.

Es. 50-10 p er Jin- perial gal- lon of the strength of L o n d on proof."

Name of article

Duration

Prefeientla duty If t tliB produ faotur

1 rate ot le artlole Is ce or manii- B Of

Nature of duty

protootlv rat"" of da Standard rato of duty

Item No.

(J) D n ( " a nd

medlolnes contain- ing spirit—

Preferential revenue.

The United Kingdom

A Brttlah Colony

Es. 4-1 por

Tmiwrlalgalloi

(i) entered In such a manner aw to Indicate that tlio Htron^th la not to lie tested.

(U) not tio entcrod Preferential revenue.

(o) PorfuuiGd spirits llevonue

(rf) Hum

Preferential levenuo.

Provided that— (ff) on any article chargeable under thin Item -with the lower rato ot dutv, tho duty levied shall In no case be lesa than 80 per onn* ad valorem, and on liny artlclo cjiarne- jiblo under this Item with the hiijlierrate of duty, the duty levied OIIH.11 in no oane be loas than 45 per cent ad valonm ; (6) where the unit

ot aBsesHmout 1A the Imperial gallon of the Htretifith of London proof, the duty uhall be in- creased or retliiood In proportion as tho strength 1" HTeater or lese than London proof.

Es. 4H-B 1/ p er In peiial gal Ion,

Ba, 18-S 1/5 p er Im- perial Kill Ion.

Ba. 84-12 4/5 per Imporla gallon of the strength of liOndonpioof

Ea. 81 -B 1/6 per Im- perial gal- lon of the atrenKth of London proof.

E B. 81-8 1/ per Im tierial ga fou of th strengtli of I, o n d o n proof.

K*s, 80 per Im- perial gallon or 1££5 per cent ad valartm, which ever Is hiKher plus oue-fouith ol tho total dutv,

K.8. BS-5 p er imperlul Kullon of the stroi"(jth of L o n d on proof.

E". 50-10 p er Tm- jierlal gal- lon of th strength of L o n d on proof."

Czzvl) For

"24 (3) Tobacoo unmanu-

IU. 7-8 per 1b.

Bs.J-Oper

faotuiva

Prefeientlftl revenue.

avbtututt

" 2* (3) Tobacco, unmanufac- Preferential revenue.

tured

(xxvll) For "27 (1) Asphalt

Preferential revenue.

E". 0-6 per

lb,"

Bate of duty not exceeding the Preferentftl rate which would have been applicable to the produot If It hud been of British Colonial origin.

80 per oflLt ad valortm.

18 per oent adtalortvt"

SutMUUtt

•!£7 (1) Aiphalt

27 per cent ad

Preferential revenue.

valorem.

8 per cent ad valortm"

Standard ratti of duty

Item No.

Duration at protective ratoi of duty

The United Kingdom

A British Colony

30 per cent ad

(xxvilt) For

"27 (2) Pltoh and Tar

Bevenuo

va7or0fn.

•

Bevenue

ISO por cent ad

"27 (2)

...

Pltoh and Tar not otherwise specified

valorem.

SubttftuU and OtMrtintbelr appropriate plaeu

Ilevenue

27 per oent ad

27(6)

valbrem.

Orude and refined ooul tar and ooal pltoh.

[ n i l) For

Bevenue

80 per oent ad

"27 (8)

valortm.

AH sorts of mineral olle not otherwise specified,

SubtftoU

Revenue

"27 (S)

27 per oent ad

IXUOTOTH.

AD sorts of mineral olio not others lee specified.

- )Vor

"28

36 per oont ad 24 per cent

Ctiemioalii, Drugg and medicines,

Preferential revenue.

valortm.

ad valortm

24 per oent ad valorem."

otherwise speol- fled.

"28

28 per oent

Preferential revenue.

ad valortm.

26 per cent ad valortm.

ubti&U and Inttrt In their appropriate plioei

Chemicals, Drugs and modlotnes, all sorts, not otherwise Bpooyied.

Sate of duty actually char- ged at the time for auoh produota of the United Kingdom or British colonial origin plus 10 percent ad talortm.

Aoetyl salloyllo

BO per oent ad

28 (XI)

24 per oent

Preferential revenue.

vahrtm.

ad valortm.

24 per oent ad valortm.

uold In tablets or In powder; atroplne snlphate ; Orenylio aold; hyosolne hy- drobromlde; Pheno- barbital: Vitamtoe A and E eiclndlng nsh-liver olli.

28(22)

SO per cent ad 24 per oent

Preferential revenue.

valor*m.

ad valortm.

24 por oent ad valortm.

Cod-liver oil packed la containers not exceeding 14 lb>. In oiipaolty.

Iodine, In crude

80 per oent ad

28 (28)

24 per oent

Preferential revenue.

form.

vawram.

ad valortm.

24 percent ad valortm,

Lactose (sugar

28 (24)

SO per cental 24 por cent 24 per oent

Preferential revenue.

of milk).

valorem.

mi valorem.

ad valortm.

Menthol

28 (25)

24 per cent ad 21 percent

Preferential revenue.

valortm.

ad valorem.

24 percent ad valorem.

Penicillin and lt"

30 por oent ad

28 (26)

24 percent

Preferential revenue.

produotB,

vatorom*

ad valortm,

24 percent ad valortm.

80 per oent ad

28(27)

24 per oont 24per cent

caiorsm.

Preferential revenue.

ad vahrtm.

ad valortm.

Antibiotics such an utleptomycin, gia- mlofdln, lyrooldlne and tyrothiloln.

30 per oent ad

28 (28) Sulpha drugs and

24 per oent

vitamin prepara-

Preferential revenue.

valortm.

ad valortm.

24 per oont ad valortm,"

flsh-llver oil.

Preferential rate of duty if tlio article In tbo produce or manu-

facture of Duwrtlon of Item Namo of article Natnro of duty Standard rate ___ proteotlT* No.

of duty ^ ^ r"twordnty

H I T) For "80(1)

Preferential reTenua,

United Brltlnh Kingdom Oolony

...

i per oent

ad valorem.

Paint*, colour)! and palnten' materials, the following, na- mely :•— (a) Bed lead, gen- uine dry, genuine motat and reduced moist.

(6) White lead,

80 pel cent ad valorem or B". 4-12 per owt., whloh- ever lfl higher, plus one-nfth of the total dnty.

£ I per oent

ad valorem.

Prefer tntial revenue.

genulno dry.

(o) Zlno white, gen-

80 per cent ad valortm or B". 6-12 per owt., which- ever la higher, plug one-fifth of the total duty.

Zi per cent

ad valorem.

Preferential revenue.

uine dry.

((J) Palnte, other sorts, coloured, molut— (t) In packing of

30 per cent ad eotorvm or K*. a per cwt., whichever Is higher, plus one-fifth of the total (lutv.

24 per oent

ad valorem.

Preferential revenue.

1 1b. or over.

ijO per cent ad valorem or Ha. 8-8 per cwt., whfuh- ever Is higher, pla" one-fifth of the total duty.

24 per oent

ad valorem.

Preferential revenue.

Hi) In packing or i Ib. and over out less than ¹ n.

(Hi) In paollnffof Preferential revenue.

i 16. and over hut less than i ID.

(iv) in papllng of

Preferential rovenuo.

gO per cent ad talortm or KB. 11-4 per cwt., whloh- evei 1H highe pluA one-llrth of tlio total duty.

£4 per oent. ad va lortm.

30 percent ad valorem or Ra. 17pcrowt., whiotievor 1" hldhorpluaono- fifth of tile total duty.

•Zi per oent

ad valorem.

IOM than I lb*

"30 (2)

" Pal its, oolours mid pulnteia' "lateriali the followlnft namely:—

ProferentlaJ rovenue.

(a) Red lead, gen- uine dry, genuine inolBt and reduced molBi.

go jjer acnt ad valorem o r Us. 24 per cwt, whlcbover [B higher plUB one fifth of the total fluty.

...

2i per oent ad valorem

)iO p er otmr, aa valorem o RB. 4-12 pe cwt., which ever is higher plus ono-llft of the tota duty.

24 per oont

ad valorem.

Preferential rnvonue.

Preferential rate of dutv If the artlole is the produce or manu- Duration

facture of of protective

Item Name of article Nature of duty Stnn(lnnl Hi to • No.

(o) ZIno white, Preferential revenue.

Ijenulne dry.

(oo) TJltramarlne blue—

(i) In packing of 1 Preferential revenue.

ID. or over.

Preferential revenue.

(") In packing of 1 IB. and over but less than l Ib.

Preferential revenue.

(Ml) In packing of i Ib. and over out less than i Ib.

MD) la packing of Preferential revenue.

IOBS than 1 W.

(d) Paints, other aorta, oolonrod. moist—

Preferential

M) In packing of 1

revenue.

Ib. or over.

Preferential

revenue.

(") In paohlng of 1 Ib. and over but less than 1 Ib,

Preferential revenue.

{Hi) In paoking of 1 ft), and over but

less tljnn i Iti,

of duty

istM of dut y

Tho A

T'lilted British Kingdom Colony

80 per oont ad

...

2i per oont ad valorem.

valorem or S". 8 per owt., whichever la blKher plus onc-Hfth of the total duty.

24 per cont ad valorem.

24 per oent (td valorem.

2-1 per oent ad valorem.

BO per cent ad Kxiorujn or Bs. 8-8 por cwt,, whlch- ever Is hlghor. 80 por oent ad valorem or BH. 11-4 per cwt., which- ever In higher. BO nor cent ad tatortm or KB. 17 per owt., whichever Is higher.

24 per oont ad valorem.

SO por cent at valorem or Ka. £d per owt., whichever la

24 per oont ad valorem.

30 per oent ad valorem or 11B. 8-B jier owt., whluh- ever ie higher plu" one-fifth of tho total duty.

24 per oent ad valorem.

30 per oent ad valorem or Us. 11-4 per owt., which- ever In higher plus one-fifth of tho total duty.

24 per oont ad valortm.

30 por cent ad mlortm or RB. 17 per owt,, which- ever I" higher pllW ono-flfth of the total duty.

ad valorem.

revenue.

(Jti) In paoklntf of Ie"B than J Ib.

Eevenuo

Camphor

"31 (4)

n t v l) For

80 per oent ad valorem or EB. 24, per owt,, whichever Is higher plus one-fifth of tho total duty.

80 per cent ad

valorem.

R Hvenue

Camphor

"31 (4)

60 per cent ad

vbtlU'ito

valorem.

'i

Item Nanio nt article Nature of duty ^taudiiri] r.ito ————— —.— of protsctivt Ao.

nT duty

ratal of 1 ho A dirty

United British

Kingdom Oniony '

(.xxxyttyFor

"86

Free

Manures, nil aorta. Including animal bunos mill tho fol- lowing oh^mloal manure! :^ BUHIO BIBK, nltrato ol iimiuonlu, ultrutc of Bods, iirarlttto of potash, aulphate of ammonia, nul- phato of potauh, italnlt salts, onr- bollmo, uroa, ni- trutfl of lime, cal- cium oyumimlde, ammonium phonphn- tea, mlnerul phos- phatfie and lrilnoral HuperijhoophatfiB.

"30

Free

Suiititutt and initrt In their appropriate place*.

Manures, all aorta. Including tuilmal bonnB and the fol- lowing ohtimloal lnantuoa whC7i Im- ported In a form Iiidlcutlve of theh- uao for manurtal purposei):—Buslc nlfltt, nltratu of ammonia, muriate of potash, sulpliiito of ummonia, sulph- ate of potnnil, loilnlt suits, carbollitio, \u"a, ultrato ol lime, calcium oyannmlde, ammonium phoa- phntes, mineral phosphates iind mineral nuper- phosphates.

35(1) Nltrato of soda,

Free

...

when Imported in a form (ndlcntlve of Its use for ma- nurtnl purposes.

(iitxvffl) AJttr "40

• "

SO per cent ad

He venue

ttuorem.

Wood and tlmhor, all sortH, not other- wtoe speollled, ln- cludlug all sorts of omiimentivl wood.

1

"40(fl) Doufilas Fir

20 per oent ad

Revenue

I mart In their appropriate places

valorem.

*0(7) WaU boards of Bevenue

26 per oent ad

... " wood fibre.

valorem.

(xxxlx) After

"44

Itevenuo

30 per oent ad

... "

valonm.

Paper, all aorta, not otherwise spe- clflod.

I

Inttrt

"44(1)

11 lleveniao

20 per cent ad Cigarette paper In rollii and bobhlnB.

wil< rem.

1 "•

Preferential rate of duty it the article la the produoo or u>g,nu-

Item Name of article Nature of fluty Standard rate ° Dnattonof

ol d u ty

N°-

T he / A • r M 3y

United British Kingdom Colony

"46

i) Per

Revenue

3U per oent ad

vaiOT&m.

Articles maflo of Paper and Papier Muoho ; Stationery Including; drawing and copy books, labels, adverti- sing circulars, sheet or ourd al- manacB and on- lendars, Christ- mus, Easttr and other cards, ln- cludlntf carG" In booklei forms ; Including ulso waflte paper.

"45

Rovonuc

SO per COM ad

valontn.

idutttuu ""d nttrt In their upproprlate ilaoe>.

ArtlolOH nmdo of Paper and Paplor Maolie : Stationery, not otherwise spe- olfled, lucludlnft drawing and copy books labels, ad- vertising circulars, Blioot or card al- nianuca and ca- lendurn Chrlnt- maa, Biiator and other cards, In eluding: nurds In booklet forms ' In- cluding Hint) waste paper.

"(8)

Haven ue

Fountain pens, com-

30 por rent ad

plete.

valorem.

."49

Jt) For

Protective The ad valonm

Textile manufac- tures, the followlnK urtloleu when " made wholly or mainly of any of the fatelo* "pccl- flofl In— (a) Item No. 18. 48(1), 48(4), 48(B), 4B(7), or 48(10) :

The duration of applloabl* to the fabrlo of wbloh th" artlole ti wholly ot mainly made

rates of duty applicable to the fabrlo of which the ar- ticle lfl wholly or mainly made.

(6) Jtom Nu. 48(8) lioveime

The ad valorem rates of duty applicable to the fabric of which the ar- ticle la wholly or mainly made.

or 48 (0) Bed Hhoets. Bedapreiida. Uolflter pases. GounterpaneH, Cloths, table. OlotbB, tray. Covers, bed. Coverp, ttiblc. Dusters, Gla""-olothji. llandknrclilefn. Napkins. Pillow cases. VlllOTV slips. Ronrves. Shirts. Shawl*. Backs (cotton). Towels, Umbrella toverlniffl.

Item Name or article Nature of duty Standard rate

No.

ofdutv

-—• rites of duty

The A

United British

Kingdom Colony

SubiUMU

"49 TfixtUo manufac-

tures, the follow-

ing ftrtlolew whoa

made wholly or

mainly of any of

the fabrloH spool-

fled In

...

ProtoctlVfi

...

(a) Item No. 48,

48(1), 48(1), 48

(5), 48 (7) or 48

(10).

The duration

applicable

"to Ine fabric

of whloh tn"

irUcle It

wholly or

mainly made.

Thf-arf valorem

rates of duty

applicable to

the fabrlo of

which the ar-

ticle le wholly

or mainly

made.

Bevenne

(6) Item No. 48(S)

The ad valorem

rates of duty

applicable to

the fdbrlo of

which the arti-

cle la wholly

or mainly made

If of British

manufacture, or

other than croaa-

ntltohed, drawn-

thread, or other-

wise embroidered

If not of British

manufacture, or

4 8 (0) whether

of British manu-

facture or other-

wise.

Bevennt

SO per cent ad

...

••>

vattnm.

(o) Item Wo. 4S (3)

If not or British

manufacture and

If erosn-stltohcd,

(inn n-thread or

otherwise em-

broidered .

Bed sheets.

Beilspiead".

Bolnt"r cues.

Connterpanes,

Cloth*, t"Me.

Oloths, ti"T.

CoTtr*, bed.

C o w s, table.

Dosten.

OIiM-olothi.

Bundkrrotilfft.

Napkin*.

Pillow oa*ea.

Pillow oil i".

ScarrM.

Shirts.

ShtwM.

8"ek" (ootton).

Towels.

Umbrella oOTer-

Ingt.

60 per cent aa

...

ileTenne

..."

) BlbboM

(

mltnm.

Preferential rate of duty If the artlole li the produce or manufacture of

Name of article

Nature or duty

Item No.

Standard rat* of duty

Dnratlaaof protortlTe rtteiof duty

The United Erltlih Colony

SkbtUvt*

"1"(2 BIbboni

BevenD*

SO per oent ad

ttttortm.

"62

(Hill) Afltr

B evenue

SO per cent ad

valjrsm.

Apparel, hoelery, h a b e r d a s h e r y, m i l l i n e ry a nd drapery, not other- wise epoolflod.

"52 (4

RoTenue

26 per cent ad

. . ."

valorem.

IntM In the appropriate Puce

Laoe and trimmings, made of cotton or linen.

" 6B

—~ Orliv) After

"Revenue

30 per cent ttd

valorem.

Textile niBniifno- (urcs, not otlier- ^lat spccllltd.

Linen embroideries

"68(2

Kevenno

...

26 per cent ad

valorem.

rnttrl In the appropriate puoe

•

"SB

(ilv) For

Pe^enTie

30 per cent ad •i-

valorem.

...

Hftli, C"I>B. bonnets and haHere' " " n, not otherwlBc speci- fied.

SubttUtitt

"BS

Bevemie

80 per oent ad

valorem,

Pltb hats and hel- met* and hittern¹ ware not otherwlae Bjieoliled.

Fe4oB .

66(1)

Hevenue

20 per oont ad

valorem.

66(2) Straw liata

Ke'venue

20 per cent ad

valortm.

60 (S)

Bevenue

...

20 per oont ad

valorem.

Hats, capi! and bonneta, nil "ort", excluding Veiea, Pitta hats and hel- raeta and Stiaw bats.

_ —

—

' tlvl) For

Bleotrlo llghtlna Ee^enuo

bull)*.

valorem.

"60(2

Revenue

(50 per cent ad

valorem.

Hoc trie lighting bnlbB, not other- vlienjienlflpd,

ivbttUvte am' itutrt in tliolr amroj-rfati places.

80(6)

BeTenue

...

CO per cent ad

valorem.

Elfctrlc IlRhtlnd bulbs fn r torches and automobllei.

—

"eo (3)

(ilvll) Jrrf

Bevenna

...

80 per oent ad

talorem.

Qlain bungle*, glais beads and false peuls.

1THE GAZETTE OF INDIA EXTBAORDINABY, FEBEUABY 12, 1©4§ 19L .rreieretwaj rate oi duty if the trtlde li the produoeor manu- facture of Doratloaaf Item Namo of article Nature of duty Standard rote proltqtlT* No.

of duty _ j ritMoFdlrty

United BdtKh Kingdom Colony

EflT"Due

GO per cent ad

SubHUvtt

Glass bangles

"80 (S)

valorem,

... •• Giflfis beadii and falaa Eevenu"

50 per cent ad

CO (4)

pearl B.

valorem*

fi (ihdll) tf

Revenue

30 per cent ad

"71

valorem.

ITftidwarOj lion- monROry and tools, nil aorta, not otlior- wlfle spefilflod, in- cluding Inoandeis- oent mantles Twt ex'tlodlnR mnohlne tools and auricul* turnl Implements,

"•

Eorenuo

"fll(11)

B0 per cont ad

valorem.

fttwM In the appropriate pUoe.

^rtlcle^ of Imitation Jewellery (Including buttons and otlicr fagtcnci") whlf'h (vtnsiet of, or In.* elude, ba^e metal jtlutod with oold or flilvor or both and in whlrli tho proportUin of gold or flilvor or both toKcther to total metallic contents la lew than l *G per oont.

'* ( x l i i ) ^ / !*

Revenue

BO per cent ad

"71

valorem.

Hardwaro, Iron- mongery and tools, all "oi1a, not othor- wise oyieotfled, In- oludinc inoandnficent mantleH but oxolud- ing iriftohlne tools and agricultural lmplomciit^.

. .. '* Inttrt In the

Hevenue

20 per cent ad

"71 ("

valorem.

appropriate plaoe.

3t<">voa for uso with Kerosene Gasolene or other liquid fuelu and burnora there- for.

Q)Afur

"71 (2

Revenue

B0 per cent ad

Cutlery, all m>rt&, i.ot othnrwl3i> specified.

valorem.

/

"71 (10

Rrvoimo

30 por cent ad

vafortm*

Initrt In the appropriate plaoe.

Safely iLiz "r^ urn! p irtu tlinrnfor, Iricluilln^ bi.idCK.

(11) After

10 nor oeatatf

Revenue

valorem.

MaiMilnPry naTnelr, Ruoh of the follow- ing aitlelee as are not otherwise wpeolflpd : —

(a) prlme-inoTera,

boilers, locomo- tive enftJnes and tenders for tho tame, portable

1 Preferential r"t* of 1 doty If theartlote la the prodnosor luna- 1 Duration o f

Un H u i - or HIM. Nature of daty BUn4.Mi.ia . ' • * "" "* l - * - j J" wo* duty

of duty

The A

United BdtUb Kingdom Colony

engines (Includ-

ing power-driven

road roller*, Rte

engines and

tractors), and

other machine*

In which the

prlmo-rnovor In

not separable

from the opor-

atlvo purto,

(b) miK'hlnoB and aetn ftf nuchlneu to bo worked by electric, uteum, water, (Ire or othor pi>wcrr Tiot being lHJinujil or animal labour, or wMoh buForo b"ln" broucht lnto"""8 require to be llxert with roferenco to other moving parU ;

(o) appiaatu-^ and

appliances, not

to be operated

liy manual or

animal labour,

which are design-

ed (or use In

an Industrial

•yitem a" part*

lBdtiponsable for

lte operation

and have been

given for that

purpose nome

•peolal shape or

quality which

•would not be

euentlal for

their me for any

othei purpote;

(d) conttol aear,

•elf-aoUng or

otheiwlio, and

tranualulon-

geir detlgned

lor me with

any lmahlDerr

aboT" tpeol-

fled, Inolndlng

Mltlna of all

materials (other

than cotton,

hair and

oanTas ply)

and driving

ohalns, but

excluding drlT-

Ing ropea not

mads of

cotton;

(a) eleotrlekl wlrtB

and cable), lnvu-

Iated or not, and

polen, ttoughi,

oosdultt and

•

Tlie

Brltlfth

Colony

"United

Kingdom

Inmlatois do

signed in pan

of a transmit

elon system

aad the fit

tings thereof.

Nora.—The- tonn

'Industrial BVB-

iem' uied In nit-

It em (c) means an

iDBtallntloi) design-

ed to be employed

dlteclly In the per-

formance of any

procc"" or terles of

pioo^BBes necopaary

For the manufac-

ture, production or

extraction of any

commodity.

10 per cent ad

"7S(1S)

valorem.

tieTenu*

•liutri hi their 1 appropriate

Boot and choe msrm-

fMturlng machinery

10 pel cent ad

72(16)

Clnern (.-projecting

pUcm.

adonm,

E"i"noe

apparatM.

10 pai cent ad

72(1?)

Evventn

VUOTtM.

Itnrnl woiktna

machinery otbor

thuiniaoblnetooli.

10 Mr otnt ad

72(18)

Mining maehlDety

Bevenrn

valertm.

10 pel oont ad

72(10)

B f e B ut

ralenm.

10 pit acn( ad

72(10)

...

Be Venn•

Mlwiffi.

OU-flrmhtaii "nd

reflalDg tmchlDcry

Potrolenm and gai-

well drilling equip-

ment.

10 per cent ad

72(21)

valortm.

BeiveDue

Bofrlgeiallng macbl-

nory other than

domestic lefrigeta-

ton,

10 prr cent ad

72(21)

valortm,

BevenuB

Bound recotdlng

dppaiatna for tbs

production of

cinema fllum.

10 por cent ad

72(S8)

vatorim.

Bevenne

SuHir manufactuiltig

and reflnluumaonl-

nery.

Bevnne

10 per cent ad

(Ill) For

"72(1)

valortm.

tSfcd B^M, """"*•"

Kingdom Colony

machines ; coir fibre w lllow- li'B inachlnon heald knlttlnt machlnei ; dobby cards; lattices and lags for dob- blo"; wooden winders; "Uk looini; silk tluow- ]ng and reeiinf machlnco; cotton yam reeling machined ; slzln( machlECH; doubllnj maclil/ic? ; sill twisting machines cone winding mHohlnGs; pluno c"id cutting niflcbliies; haineEa building frameuj oarOalaclEgfianiei dittwlrg and dont- lng noaua; aenlng thread bfllkmsiloi macblnCB; (umbll nnjjibliig macblneiy bank bollen cotton oardlng and •plnnlig uuenlnet mall eyes lingoes comber boardi andooxnbei board fmmee; take- upmotlonfl, tomplee and ploken; pick- ing Danda; picking atJoks; printing machine!; roller ojoth; oloarfii cloth; Pl/.lDg flannel; and roller "iin9.

"72(1)

aevenue 10 per cent ad

colors m.

kMttuM ud

"M*ri fathetr

•fproprUtt

?he foIIowInK tox- tilo inachlnftry and ttpparatuu by whutiwtir po^er operated, iuiT[i"ly, heald"; licald cords and heald knlttlnu noedlew; reodtt iind HhuttleB; warp and weft pre- paration muclilfiory ftndlooma; bobblna and pirns , dobblen; Jnrquaril machlnos; Jaoquard liftrneBB linen cords; JaOQUurd curdii; punching plat^B for Jacquard cardu; warplnpt inlilfl; multiple box uleyn; solid border sloys : tape (deyfl ; flwlvtil Bleyt; tupo loouu ; tlOilory machinery; coli mat nbenrliiB muchlncfl; coir &bre wlllowlng Biacliliios; hcald knitting machines; dobby card*; lut- tlWB and lags for dobblcu; wooden winders; "llk oonu ; flllk throw-

Preferential rate of duty If the article 1* the produce Or mamifaotuie of Duration oJ

protooUto item Name of article Nature of dutv Hhandard ratn m-

of duty Tho A **•&* °r dn*T

United British Kingdom Colony

tf 10 per cent ad

taiartm.

nil) JfUr .

10 per oont ad

oolortm.

. . . ..

10 per cent ad

I"mrt 1B the

"mopn*te

talortm.

Component parts of boot and shoe manulocturtnp ma- chinery, CILIIII projectinii appara- tus, metal working.

Item Xanie of article Mature of duty Standard rate

No.

of duty • —-—-— duty

The A

United DrltUU

Kingdom Colony

maolilnory other

t h an nwcliliie

LO(>1", Tnlnlim

machinery, oil

orunhlng and refin-

ing machinery,

petroleum and ftan-

wcll drilling enulii-

ment, refrigerating

machinery other

than domeutln re-

frlgerntor*. aound-

reoordlng npnaratuH

for the pioductlon

of cinema filnw,

sngar manufactur-

ing and refining

machinery and mac-

hines foi the (Uird-

ln£, iplnnlng and

wanting of wool,

n"mcly, mich parts

only a" are esnentUl

for the worklun of

th" maohln* or ap-

paratui and bava

been given for that

purpose fume ip*.

olal •Iwpe or qua*

llty which would

not be eiwntlftl for

their ui" for any

other pnrpow, but

azelndlng electric

motor*, txltlnn and

tteel belt lacing,

wtrehe"ldi.bobblni

and ploken.

Be venue

( U T) Far

"It W

PiiaMnger lift* and

component part*

audaoo"MorleB

thereof.

...

"72 (*)

Eovcnuo

s "**"•„

Pnesenger Lifts and

component parts

and acocBBortea

thereof.

"72 (5)

(IT) Jor

UomeBtto refrige-

£4 per cont

ad valorttn

preferential

revenue.

rators.

... '•

"72 (6)

SubrtiWU

24, per cent

ad valortm

Preferential

revenue.

1

I Domaatlo icfrl^ora- UJIH and parts therefor nuoh as are apociftlly desl- gr.od fur une with auoh refilgem- tf.rB.

Revenue

"7* (8)

(ITI) AJCr

Machinery and com-

ponent pjirta there-

of, munlng uiaohl-

neg or parts of

machines to tie

worked by manoal

or anlnml labour,

not otborwlBo "pe-

ture of Duration of Item Nuuis ot article future of duty Stun liud rule . -, ratoaar'dut No.

° u y Xhe A

United British Kli.u.'-om lolony

Typewriters .

Revenue

fHttrl In the apptoprlnta pUo*.

Component ptirts Ee venue

wuonm,

of typewriters.

If

Eovenue

Office  machlneg,  all
 sorts, not,   othor-
 wl"e Bpeclfled,  ope-
 rated by manual 1"*
 bonr or requiring  fo
 their  operation lens
 than    one-quarter
 of     ouo    hruke
 hone- power     and
 component     partu
 therocf.            1

Free

"72 (8)

<1YU; For

The following Agri- cultural Imple- ments, namely, winnowem, thresh- era, mowing and reaping machines, blndlnn maohlnen. elevntora, Beed unrt corn orushers ohsff-outMrB, ront- cuttero, oniillftffo- cuttern, hone and bullook gear, plo- UBha, cultlvntors, soailflrrn. harrown rloil-oruiihern, fleod drlllu, hay-Uidders htiy-prpasfb, potnto dlgper", lntcx apo uti, npruylnii maohlnOH, powdor- blowern, w h i t e- ant extonnlnatluK machines, bool pullers, r.ioftdoist Hocdora, corn picker corn ahelloiB cilfcl -puckers, drati ACInriTB, "tllll cutters, l i i i B k o ie irnd nhrndder" potato pin liters llrne aowoiB manure apreadem lJsbfTB, HIlllglndCTH and rukos ; also OBiIouituTal trie tors, ul"o oomjio nont part^ 0 these Implement* mnohlnea or true tors, pro-vldcd that ttiey ctin be readily fitted Into their proper plucci In the Implements, machi- nes or tractorn for

Preferential rate or

duty tf tbs artlols li

tho produce or manuGio- , ture of Duration of Item H"""*nr •'Hn'" Wotiir"nf rtnt.37 fltji.niirirH rato T'^^OT* So.

o f d° ty T ha A duty

United British Kingdom Colon;

— • —

wUoh they are imported find that they cannot oriJl- narllj bo u oil fur uurpoK0fl unuomit-o tod with HSII- oulturo.

1

Free

"It (8)

inttrt In their I "pproprl"te pl"o"".

I

The follow JiiK A21I- culturul I I'lJlo- ITCDIB, namely, winnowers, Muoah- efd, BIO^IHK find reapinB machlneB, Lludlng inuolilntB, elevators, ssed and con) oruHUom, chaff-flUttom, root- cutter*, emilnpe- oatt*.-t, horeo and bullock g""r, oultl- Ttttoro, scantier!, lurrom, olod cruihen, ieed- dillli, bay let seeders, com ploiori, corn >hel- Itn, ouitl-paoVer", diia ncnvi'erB, stalk outwre. h unit era and ihreddert, potato plftnteri, lime nowero, manure "preader", lKtern, eolf grudtrs, and rakes ; ulso componept parui of uiae imple- mfntBor jimolilnea, provided that thoy enn ' IJB readily fitted lDto thi-lr prr>p>'r pliKos In tile lfQplementp' or machine* for which tliey are imported, and that thpy cannot ordiDorlJj be nted for pur- poses ui^oonneo led witn agrloiil tuie.

Plong'j aod nurti

B

72 (28)

thereof.

E

it

7! (30)

...

Agricultural tractor and parts thsruif

...

7S(81) Hoy tTesMa

... -

•* "W (0)

y 1- *, n

[- it

The following Dili "nd Poultry Para Inn Appllanodi tuuitsly, crsai Mp*raton, mill IDS uuobtna

No.

of duty

rat** of duty

United Brttlah Kingdom Colony

¹

milk sterilising or nftflteutlzlni Plint, milk uOrn ting ii nd coollnR iLPParntupj, Ui- UIHB, bultec dry- era, butt'T work- ers, milk-bottle flllorn and cap pfin, MpPftinKw BprolnUy (JOB'HU ct] for testing mill unO other dolrj jjroduco, am inenbaton; also component paitfl of tlionn apiillau cen.provklodihat they oan be readi- ly (lttedlnto their yropei pliVios It {lift applliincea for which they BTO Imported ami thot thty oannot ordi- narily be used for other Ibao d"lrj "Dd I'oultrj f"mi- Ing yurponea-

SuMittiti and

Piee

" 72 (9)

ywopriaTe

I

The f jllowlnn W"iry and Ponltry Farm- log AppHancea, namely, cream BCpord'torc, milk •terlUzlng or pai- teurizlnd plant, milk aerating and cooling apparatus, ohuriia butteT dry- er", butter workare, mlllc-bottle flllera and oappers, apparatus special- ly denlgned for testing milk and other dairy produce, and Incubators : also component parts of these appliances, provi- ded that thoy can he readily fitted Into their proper p]noe" ID the op- pllanceii for which they aro Imported and ihattJiey can- not ordiniirily bo used for other than dairy and poultry farming purposes

Milking machines.

72 (32)

Free

Item Name of article Nature of duty Standard ratu No.

oond onsen, and bell apparatus, anJ switch boards, designed for use In olroults of lene thin ten sznpore* and at a pressure not oioeodlng H60 volts; alco aooum- ulators butteries and eleotto-medl- eal apparatus.

of duty

facture of Dotation or protective rates of

The A duty

United "British Kingdom Colony

Revenue

SO per oent ad

"73 (2)

valorem.

<"*"t In their (tpproprlato PlMM.

ThefollowIng Hlec- * rioal I ostru- monte, Apparatus and AppIlDincafl, namely, l-elngrapnlc ftud tolepnonlo Instrumnntii, ap- paratus aud ai>pfl> anoes not other- nl*e Bpeoltttd fla>h light*, fioU' dealers, and bell i p u n t u, and tn ltoh - boards, deilgnod for use In elreulU at ing thin ten amperes and at a pressum not exceeding £00 volts; alto accumu- lators and batter- ies sot otherwise specified.

Bevsnus

73(8) Oarbons, "Ieotilo .

20 nor oent nil

talortm.

73(") Hlectio-medloal E*v*nu8

apparati*.

2C per cent ad

... *"

*• fls) For "73 (4)

Preferential revenue.

80 per cent ad 4S per oent

ad valortm.

valortm.

WlrelesB Heooptlon Instruments and Apparatus and com- ponent parts therp- of, Including all electric valveH, amplifiers andloud- speakora whlcfi are not fcpednlly de- slgnea for purpoaen other than wlrelew rooeptlon or aro not original parta of and Im- ported along with lnstrumeutH orup- pnrutna BO designed.

Complete vlryleflfi

"78(4)

recelveri*.

60 per oent ad 44 por oont

vatortm.

78(10)

Preferential revenue. Preferential revenue.

ad valortm 44 pftr oeni

B0 percent ad

...

valorem.

ad valorsm.

SutntUuU and butrt jstheli appropriate plaoM.

73(11)

Preferential revenue.

60 pcroont ad 41 pel oent

valorem.

ad valorem.

•Electric vulvea Hpoclally doalgnod for wlrelesH re- ception Instrument*. Component parts, ampll Hers ftnd loud- spoakera of wirelotifl reoeptlon lnstru- ments othor than eleotrlo Talvea.

Oomblnitlon radio-

78(12)

Preferential revenue.

phonographs.

54 peroent ad 48 per oent

...

advalontn.

vahrtm.'

The A duty

United British Kingdom Colony

20 percent ad

10 per cent ad

7S(13) Wlrelewi transnilnaion

mtvrtn.

talonm.

'referential reyonu*.

apparatus.

ievonuP

181 per cent ad

'111) Jor

74(2)

volomm.

Htillway material* for permanent-wnv anil rolllntt-dtoek, uamely, iileopern, other than Iron and utccl, and fastening' thereof; bearlnd plRten, olmlra, lnterlotklTiK apparatus, brakc- fteflr, (fhnntlny skids, rouplliiEH and BprtnUH, niEnali<, turn 'jiblcs, wfiljji- bridMPfl, cnrrlagci!, wHHnns, traverse™, mil n}mo"ve™, anoot- iirn, troll lei", trucks, IIIKO fnuirp, WatHr-crMiic^ and wntor-tankn w)icn Imported hy or under the oruern of ii railway adminis- tration :

Provided that for th" pnri>ofly of this entry 'rails oy' means a line of railway nubjeot to the provisions of the Indian Rail- wayi Act, 1R90, and lncliidfa a rtllwuv oonsttne- ted in it State tn JndU and also tuoh t n m w a yi an the Central GOY- emTient may, bv nntlflontlon In th" official Gazette, Bpoolflonlly Inolude therein:

Provid'>d aito that artlolei "f macliln- ery ad defined In Item No*. 72 or 72 (8) (hall not he deemed to bo Inclu- ded !iereund"r.

18J PW oetit ti

ReTimiic

"74(2)

bub/MbUt and

tilQTirt

wwrt In their u pproprlate lilneer.

Railway mutcrlalg for i>ern)nnent-w"y and rolIlnu-Btook, namely, "le"p"rB, other than iron and steel and wood, and fmtonlriKC thereof; bnaring platee, ohnlro Interlocking ap|.ara- tu(, brake-sear, uhuntlnff aklds coupUngs anc aprfiiES, BlunalK turn-iablcs, weigh hrldgen, carrlftijen waffoiiH, travernfiin mil removers soootPra, trollies trucks ; Also cranen water-eranes am

Item Name of article Nature of dut.v fltanrtaTd rate ^ °f ^ ^ ' i f f i ^/ N o- of duty T h8 A t i U o f d n ty United BrlUth Kingdom Colony

water-tanii when imported by or under the orders of a railway ad- ministration :

Provided that for the purpose of thli entry'railway' means a line of railway Eubioot to the provisions of the Indian Hallways Act 1800, and Includes a railway oimstruo- tcd In a Stntc In India and also such tramwava as the Central Giw- Ornrnent may, by notification in the official Gazette, ftpotIftcuth Include tliorclu:

74(4)

Eevonue

15 per cent ad

Tiovliwl aluo that articles of muchl- Tierv 118 defined In Item "NOB. 72 or 7'J.O) enall not be (loomed to be lnoludod hereundoi. "W ooden railway Bloejwra when Imnortod by or under the orflorB of a railway adminis- tration:

Provided that for the purpoao of this entry 'railway' means a lino of railway subject to the provisions of the Indian Eallwaya Aot, 1800, and Inolnrtea a railway constructed In a fitato In India and also auch tramways an the Central Gov- ernment may, h\ notWcatlon In tljo oilclal (Jaiottc, HiitclllOiDy include thfi"ln.

Motor oar" Inolodlng r

"T6(D

60 per oect ad 4

valorem.

H pet cent ad valors tn.

referential revenue.

taii cab* and arti- cles (other than rubber tyree and tubes) ftdajitod for UBO as parts and oooesBOiloB thereof, provldod thatsuoh articles aa are ordi- narily alsounod for other purposes than He parts and acces- sories of motor vohiclofl Included In thl" Item or hi Item JN'os. 76 (2) and 76(3) ehall be dutiable at the rate of duty specified for >uoh uiilole*.

Preferential late of duty If thB urtlole Is the produce or

Item Kame of article Nntnm of dnt.v fU.Miii.uri r"ta No-

of duty

manufacture of n"n"iM*f rVcS*T^ rate, o/dnty

The A

United British Kingdom Colony

m

" 7 6 0)

54 percent

Preferential

rtvmu.

ajvalorm.

Motor can Including tail oatx "nd arti- cle! (otbei than rubber tyres and tubes) adapted for me as parts and accessories thereof, provldftd that such articles aa are ordi- narily also used for other purposes than as parti and accessories of motor vehlelea Included In tills Item or In Ttflms NOB. 75 (2) and 75 (3) shall bo dutiable at the fit* of duty specified for such artlclBB,

"77(2)

Revenue

OiitlPul, Scientific, Philosophical and 8urnloal Inntru- ments, apparatun and appliances.

•77 (2)

E"venu"

Strife and i"Mrtln their appropriate flMei.

Solontlflo, Plinoeo- phlcftl and Burijlcal Inatrnments, appa- ratus and appli- ances,

7 7 (0

• *

Eevenue

...

Optical Instruments, apparatus and appllnnoes.

"78

...

Revenue

Clocks and watches and parts thereof.

SUbtUutt

"78

Eevenue

Clookii and watches and part" thereof not otherwise speci- fied.

78(1)

• • One-day alarm clocks Bevenue

"70

(ltv) Por

Berenue

...

Musical Instruments and parts thereof, all aorta and rocords fortftlkhiR machines

Hflvonuo

. . . ..

Musical rn^tntmontB and parts thereof, all sorts ami records for bilking maol ilncs.

If "84

Bevenue

Toys, games, (ilnylnft oarda and regulsltos for games and sports, bird shot, toy cannons, air yrniii and air pistols for the time being sxoluded In any pur of British India from the operation

Preferential rate of

duty If the article It

the produoo or manu-

facture of

Item Nnmfl of artirln TJat.ii™ nf rtntr RUnHorfl ruto Duration of

'"" wotertlw

No.

of duty

The A r a t * o f d u iy

United British

Kingdom Colony

of all the prohibi-

tion!! and direction*

contained In the

Indian Ann! Act,

1878, and bows

and allows.

SvlititlUe . "84 Toys, games, playing Hovenue 76 per oent ad

oards and requisite* valonm.

for games and

sports (excluding

fishing hook"),"lrd

(hot, toy cannonD,

air Runs and air

pistols for the time

being esolnded In

any part of British

India from the

operation of all the

prohibitions and

direction" contained

In the Indian Arms

Act, 1878, and boi™

and arrows.

84(1) Flahlns hooks Uovenue 30 per cent ad ... ... "

votoTim.

SCHEDULE B

[See section 4)

I. Articles comprised in Items NOB. 4, 0(8), 18(4), 15, 20(1), 20(2), 20(8), "(6)(8), aO(B)(a), 2O(0)(a), 23(8)0), 27(2), 28(8), 80, 80(2)(a), (b), (o) and (A), 85, 45, 49(a) and (b), 56, 60(2), 60(8), 72(1), 72(8), 72(9), 78(2), 74(2), 77(2), 78 and 84.

II. Articles comprised in Item No. 24(8), in so far as the rato of duty shown under the column headed "A British Colony" is ooncerned.

III. Articles comprised in Item No. 28, in so fur as the rates of duty shown under the oolurans headed "The United Kingdom" and "A British Colony¹* are concerned.

IV. Articles comprised in Item No. 76(1) in so far as the rate of duty Bhown under the column headed 'The United Kingdom" is concerned.

SCHEDULE 0

(See seotion 5)

Serial No,

Name of article

No of Item la the Hint

Sohednld to the Tariff Aot

1

Tallow.

IS (B)

Wool, raw. and wool tops.

2

46 (2)

3

81 (2)

Oopper unwrought, Ingots, blooma, slabs, oakei, til™, blocks,

brkks, billets, oathodoa, blister, bais (elootrolytlo wire bam).

Lead Ingots, p g> and lead scrap.

87(8)

1

68 (1)

G

Zlno, nnwrought, lnoludlna oalei, bam, bloolu, ingota, tiles,

(other than boilor tiles), hard or "oft ilab" and plalea, duit

drom and asbes, and broken zlno.

76

e

Aeroplanei, aeroplane parts, aeroplane engines, aeropUui* englue parts and rubber tyien and tuboi UMd MtcluilveJy for aoroplauei.

t. V. K. SUNDA^AM, Secy, to the Oovt. of India,

PUBLISHED BT THE MANAOEU OF Pum-irATioNB. DELHI, TNWU.

PBINTED BT THE MANAGEB, QOTEHNMWNT OF INDIA PnrcflH, N EW DELHI, INDIA.