REGISTERED No. D. 221 ,
The Gazette of India
EXTRAORDINARY
PART I - Section 4
PUBLISHED BY AUTHORITY
No. 9 ] NEW DELHI , SATURDAY , NOVEMBER 16 , 1963 / KARTIKA 25 , 1885
MINISTRY OF DEFENCE
NOTIFICATION
New Delhi , the 12th November 1963
S.R.O. 9 - E.-In exercise of the powers conferred by section 60 of the Canton- ment Act . 1924 ( 2 of 1924 ) , and in supersession of the notification of the Govern- ment of India in the Ministry of Defence No. 56 dated 10th February , 1951 , the Cantonment Board Bareilly with the previous sanction of the Central Govern- ment , hereby imposes Octroi Tax ( without refunds ) on goods and animals brought within the limits of the Bareilly Cantonment for consumption , use or sale therein , as specified in the Schedule I hereto annexed, provided that the goods mentioned in schedule II annexed hereto shall not be liable to the imposition of such tax.
SCHEDULE I
CLASS I
Articles of Food and Drink for Men and Animals
S. No.
Rate Per Q1 .
Description of Articles
00.10 T All Kinds of coarse food grains e.g. Barley , Bijri , Jowar , Gujai , Birra , Ardabla , Makai , Bajra, Peas ( Matar ) ,Gram , Kasari ( Chapsi ) and their pulses , unhusked rice , Lobhia and similar other grains not mentioned elsc where
2 Moong, Masoor , Urd , Arhar and their pulses , wheat , Besan and flour of other cereals and rice
00-20
3 Maida, Suji , Rava , Chivra , Laba , Sattu , Sewai , Cheola , Parbal and all kinds of fried food grains and Potatoes
00.30
00.06 4 Khali , Boosa, Chokar and Straw of all kinds of food grains , Karvi, Kutti , dry fod. der , Binaula , Grass and all kinds of fodder for animals and Ice
00-30 5 Jure, Posta , Oilseeds , Mahua , Groundnut seeds , Lahi sarsoon , Alsi etc.
6 Ground Nut .
00.16
7 Gur and other articles manufactured from Gur Lauta ( Gur manufactured from molasses)
00.3 8 Molasses
00-20
9 Crystal Sugar ( Factory manufactured )
00.70
00-12 10 Sugar ( Crusher manufactured) , Khand , Sakar , Boora and Batasha
II Edible Oils
00-60
12 Vegetable Ghee , Coconut Oil , all kinds of refined oils and other similar (Substi- tute) products
02.50 13 Cotton .
02.00
14 Old and new Gunny bags
02.00
(17) THE GAZETTE OF INDIA EXTRAORDINARY
18
[PART II-
00.60 15 Kathal , Onion , Ghuia, Kachalu , Karamkalla , Karonda , Phool Gobhi , Bandgobhi , Kaddu Ratalu , Shaljam , Gajar , Shakarkandi ( Sweet Potatoes ) , Torai , Bhindi , Lauki , Karela, Tomatoes , Parwal , Baigan , Bhasida , Kakri ( Cucumber ) Boot Bhutta, Beans of peus , Green Imli , Green Dhania . Sugarcane , Garlic , Adrak , Green Mirch , Podina , Phoot , Saida, Kachvia , all kinds of vegetables not mentioned elsewhere , Mango ( Katha ) , Aonla , Papita , Chakotra , Petha , Oranges , Khatta , Water melon , Melon , Kamrakh , Lasora , Khira , Bel Onanas , Green and boiled Singhara , Bananas , Sharifa , Naspati , Lokat , Lemon, Khinni , Coconut ( green) , Dry Imli andand other fruits not mentioned elsewhere , Mowa , desi Sirka , Curd , Biroja , Rashbari , Shahtoot , Jaman , Plums
00.70 16 Kutu , Choya , Meeng Singhara , Abir, Gulal , Kach , Phatkari ( alum ) Black Salt , Ka- tira, Dhak Flowers , Har Bahar , Reetha (Soap Nut ) , Ajwain , Amchur
ΟΙ'00 17 Mangoes ( Kalmi ) , Santara , Nag , Aloocha , Kasaru , Mausammi , Haldi ( Tur- meric , Methi , Dhania, Sajji , Dry Mchdi , Sweets prepared in oil and Gur , Sugar candy pills , Fish and meat (untinned)
18 All kinds of oils including white oil except refined and perfumed oils , Leechi , Anannas , Anar , Grapes , Strawberry , Phalsa , Sarda , Cheku , Aru , Melon seeds Makhana ki thuddi
01.50
02.00 19 Dry red and yellow peppar , Jayaphal , Majeath , Maju , Pure Ghce , Butter , Cream, Khoya, Paneer , Malai , Caseen , Sweets made of Ghee and Sugar , Misri , Khand, Tinned Sugar , Kharpuri , Sharbat , Syrup , Aeroated water , Cocacola , B. Vinto etc. Karan , Munakka, Chhuara , Akhrot , Coconut Kernel , Pind Dates , Sabudana, Kareti , Ararot , Marthal , Papad , Starch Philauri , Zira, Kaloonii , Nausadar , Kasoon , Sohaga , Aaloobukhara , Eggs , Sares , Sindoor , Chaudra ras , All kinds of flowers , Lal Ilaichi , Gond , Saonth , Tutia , Rall and all kinds of spices and dry fruits , not mentioned elsewhere
ΟΙ 30 20 All kinds of tea ( dust , leaves or slack ) Betal leaves , Pan seeds of vegetables , fruits , flowers and trees , confectionery , Biscuits , Coffce , Coco , Tinned milk , Milk Powder , Jams , Pickles , Jallies , Preserved ( tinned ) Fruits , vegetables and fish meat , Honcy , Naikroni , Oil Manatores and other kinds of tinned provi- sions not mentioned elsewhere , Sirka
03.30 21 Gola ka Burada, Khubani , Kishmish , Dinthi , Guchchi Makhana , Kaju , Figs , Pista, Chilgoza , Shakarpara , Khasta, Giri of Kaddu , Melon , Water melon , Badam and Akhrot , Betal nut , Kaththa , Pan ka masala , Khand ka masala , Sat Ajwain and all kinds of sat not mentioned elsewhere , Sindraj , Jabatri , Hing, Tatri , Murcury and Camphor , Laung, Lakh , Safaid Ilaichi , pipal , Dalchinı , KaliKali and Safaid Mirch
40.00 22 Mushk, Ambar , Kesar , Gold and Silver leaves
CLASS II
Tobacco- Wins
13-50 1 Cigar , Cigrettes and Tobacco thereof, Pipe tobacco
05-50 2 Biri , Biri tobacco & Smoking tobacco , Khamira
10-70 3 Zarda , Snuff and Scented tobacco
4 Tobacco Icaves and rope including tobacco danthal and dust and leaves for making Biries
01.30
40.00 5 All kinds of foreign Liquir , except Beer
13-50 6 Foreign Beer
CLASS III
Animals and Birds for use , Consumption or sale
Each
ΟΙ 00 I Horned Animals
00.20 2 Sheep , Goat, Leopard , Turkey , Geese , Fowl , Ducks
00.50 3 Pigs and other quadrupeds not mentioned elsewhere
00.10 4 Other birds not specified elsewhere THE GAZETTE OF INDIA EXTRAORDINARY
19 Sac. 4]
CLASS IV
Chemicals , Medicines and essences
01.00 I Magself, Zinc Oxide , Soda Bicarb , Boric Acid , Crude Sulphade , Sulphur ores not specified elsewhere , Heavy chemicals e.g. refined soda , Soda Caustic and all kinds of Soda , Potash , Acids , blecching powders , Carbonides , Bicarbonide , Chlorides , Soda Silicate etc. , and all kinds of disinfectants , Naptheline Pills Jamaxine , Cermaxine , Phenyol and Hycal
03.00 2 All kinds of chemicals , Allopathic , Homeopathic , Ayurvedic , Biochemic, Unani and Misrani Medicines , drugs including essences , tinctures and other medicines not specified elsewhere
Per cylinder
00.50 3 Gas (Oxygen , Acceteline etc. and filled cylinders ) .
00.10 4 Empty Cylinders
PerQ1 .
02-00 5 Unani and Ayurvedic Herbs , Ilarwal , Dhoop and Lobhan
05.00 6 Agarbatti , Flowers , Seeds and leaves used as Essence including Sandal wood chips andDust
02* 00 7 All kinds of spices not specified elsewhere
CLASS V
02.70 I Raw wool and Animal hairs
02.00 2 All kinds of fine and superfine cotton cloth in mill packed bales or cases
ΟΙ ΟΟ 3 All kinds of coarse and medium cotton cloth in mill packed bales or cases
10 * 70 4 All kinds of Silken including Immitation cloth
13.50 5 All kinds of woollen cloth except woollen blankets and rugs
08.00 6 All kinds of woollen blankets and rugs in mill packed cases or bales
13.50 7 Bales or cases of mixed cloth of different varieties mentioned above
ΟΙ 00 8 Handloom cloth and Blankets ( manufactured as cottage Industry) coloured or white pieces (tukra ) Angocha and Dhoti of Tukra , Niwar , Cotton ropes and strings
02-00 9 All kinds of other cloth not mentioned above
12.00 10 Ready made clothes (Garments )
06-00 II Durries and Kaleen
02-00 12 Choldari , Tent, Shamiana , Tat , Hessian and articles made thereof except arti- cles not mentioned elsewhere but including articles made of Jute and coir , canvas and binding cloth
08.00 13 Tarpuline , Tracing cloth , Oil cloth , waterproof , Rexine , Wax cloth and Similar other cloth, linoleum , Plastic cloth and articles made of canvas and other similar articles which are not mentioned elsewhere
05.00 14 Old conderned cloth , Boots , Durries , Tents , Chholdaries etc. and similar re- Jected Military equipment and all condemned leather goods and raw Silk
20.00 15 Golden and Silvery Lace , Wires and Threads ,Gota , Patta , Kinari , Lachka , Salma, Sitara , Kalabatto , Chain Bel , Fita and Similar articles not mentioned elsewhere and articles made thereof
16.00 16 Woollen and Silken Thread wool
02.00 17 Yarn and Thread
16.00 18 All kinds of Hosiery and Hats
ΟΙ 20 19 Ungined Cotton
CLASS VI .
Toilets , Perfumery & Articles of General Merchanaise , Lighting & Washing
10.70 I Talcums , Snows , powders , Lipstick , Nail Polish , Perfumes , Blades , Torches and other articles of General Merchandise , not mentioned elsewhere
06.70 2 Toilet soaps , Dry battery cells THE GAZETTE OF INDIA EXTRAORDINARY
[PART I- 20
PerQl .
26.00 3 Scents , etc.
08.00 4 Articles for Lighting and Heating except electrical but including stones , Petro- max , lanterns , lamps , candles wax , Parafin
02.00 5 Fats , charbi and calcium carbites
ΟΙ 20 6 Soap stone
02-60 7 Washing soaps and powders .
CLASS VII
Scientific Apparatus and Musical Instruments etc.
Each
02-00 1 Cinema Films
05.00 Tape recorders
15.00 3 X - Ray Machines
Per Q1 .
16.00 4 All kinds of apparatus and equipment used in Photography except cinema autographic Films
18.00 5 All kinds of scientific , mathematical , optical , surgical and Dental equipments and goods Jincluding Telegraphic , Telephonic and Television apparatus and goods .
04.00 6 Abhratic Gramophone , Harmonium or their accessorics
05.50 7 Gramophone Records
10.70 8 All kinds of watches , clocks etc. and their glasses and accessories
20.00 9 All kinds of musical instruments including Radio , Horns , Michrophone amplifier , Loudspeaker etc. and accessories thereof
16.00 to All kinds of electricals ( not mentioned elsewhere ) including heaters , lamps , Iron wires , cables , Toasters , plugs , switches , meters , Holders , bulbs , rods , shades , Insulators , altra meter rotary tools , Convertors , controlgear , Time Switches , Transformers , Dynamo , Heating and cooling apparatus electrical bells and their parts or accessories , Motor starter and switch
06.00 II Electric fans
Each
15.00 12 Refrigerators , lift cages and foom coolers
Per Q1 .
13 Electrical Earthen and porcelain insulators Electrical wooden accessories inc . casing and caping , Time equipment , Poles Brackets Insulator & iron goods stay swived and stay rods , lighting arrestors , aerial fuses etc. conduit pipes and other accessories not mentioned elsewhere
02.60
CLASS VIII
Sports, Games and Toys etc.
05.20 r Indoor and outdoor games and their accessories
08.00 2 All kinds of Toys
1 ( 1
02-60 3 Posters , Handbills and other advertisement ( Publicity ) articles calendars and Diaries
05.00 4 Foreign wood used for making sport goods
CLASS IX
Stationery and Paper
01.40 I All kinds of Paper including Blotting Paper
01.00 2 Card Board , Slate , Takhti , Straw Board paste , Mill or High Board
05.00 3 Roller composition , Printing Ink , Ink , Fountainpen Ink , Nibs , Gum in Bottles or Phials , Pins , Tags , Carbon or stencil paper , File cover , clips calendars , Diaries, Registers , Printed forms maps Fire Board , Pencil Leads , Note Books , Exercise Books , etc. and other articles of stationery not mentioned elsewhere
13.00 4 Typewriters , Duplicating machines and parts and accessories thereof
00.60 5 Waste Paper
05.00 6 Fountainpens THE GAZETTE OF INDIA EXTRAORDINARY
Sec. 41
CLASS X
Leather, Rubber and Articles made thereof
I Raw Hides , skins , Flashings and natural guts old and condemned articles of
rubber including tyres tubes and their cuttings . 01 30
2 Dressed Hides and cuttings of manufactured leather 02-60
3 Saddles , Boot , shoes , chappals , sandals , leather clothes , etc. 12.00
4 Canvas and rubber shoes and chappals etc. 05.50
5 Animal skins useable as mat , rug or wearing apparel and similar other articles ,
manufactured ( cleaned) and coloured leather 10.60
6 All kinds of rubber goods including tyres and tubes of automobiles , rubber
solution 10.00
7 Raw rubber and Namda 05-00
8 Animal Bones 0012
CLASS XI
Metals and Articles made of Metal
Per Q1 ,
01'20 I Iron , Heavy iron , Galvanised iron sheets , Bars , Cast iron , W.I. or Steel pipes , Girders , Rails , Saria , Angles , Beams , Tees , cuttings steel and articles made of iron and steel including steel furniture
06-60 2 New Articles including tins and containers made of metals other than iron .
3 Old articles including old tins and containers made of metals other than iron , lead Zinc , Aluminium or articles made thereof
02-60
4 Stainless steel and sheets and utensils and other articles made thereof, Electro- plates and articles made thereof
16.00
5 Iron scrap , iron slag , Iron dust metalic ores and earth containing metal pieces not mentioned thereof
00-50
CLASS XII
Mineral and Lubricating Oils
I Greesc , Mineral oils , Lubricating oils and all kinds of machine oils , Brake oil , C oil , etc. except Motor spirit , Petrol , Kerosene and Diesel oils and Oils used in the manufacture of soaps , not mentioned elsewhere
02.00
CLASS XIII
Articles used for Construction of Buildings Furnishing and Furniture
Per Thousand I Sun dried bricks
00.50 2 All kinds of burnt bricks
ΟΙ 25 3 Khipra
00.15
PerQl .
4 Glazed earthwares , glazed tiles , all kinds of asbestos sheets and packing and all kinds of mats not mentioned elsewhere
ΟΙ '20
5 Sea shells , scaps , china clay, Modelling clay and pumpic stones
00-70
6 Fire clay, Gairee , Lime ( chuna ) Pindu earth , Multani earth hirmich , chalk , clakh ground stones for cement , cement tiles , white lime , and articles made of stones and cement not mentioned elsewhere
00.30 7 Cement
00.40 8 Sand, Reh , Chilam , Pitcher and all kinds of unglazed earthen wares
00 08
9 Cinder, dust bajri , stone , ballast , grit , Badarpur Bajri , Surkhi , Khari , Khari Mitti , morum ballast , roughstones , Kharia mitti , earthen gaugras
00.16
10 Marble , Coloured marble , marble stone and other articles not mentioned elsewhere Broken pieces of marble , chips , dust and dust chips of other coloured marble are also included
02-60
II Sanitary fittings and other sanitary works , glazed Porcelain , metal bricks and stone powder
04.00 THE GAZETTE OF INDIA EXTRAORDINARY
22
[PART I-
00.02 12 Kankar
13
00.50 Wooden slippers logs , plants , pharra , Timber , Gola , ballies , Shisham and Chir logs and ballies and all kinds of timber not mentioned elsewhere
14 All kinds of Sagon and Devdar woods , planks , slippers and logs etc.
00.10
00.30 15 Bambooes , Lathies , Tiles and Sirkies .
01-30 16 Plywood sheets , Chicks for doors and Windows and other articles made of wood and High board not mentioned elsewhere
02.00 17 Mats of Madras , Calcutta . Japan and Assam
18 Saitha (Sarkanda) Ghao . Thatching grass , Folla, Narkat , Pabu leaver, Patti Dhak, Patta Dona , Patta Narkul, Mat and Fans made of palm and palm leaves , Patta Dhak
00-14
00.16 19 Peepal and Goolar small logs used for making packing cases and split cave .
ΟΙ 20 20 Ordinary furniture like charpay, Takhat , bench , wooden boxes , stools and other articles of wood used in kitchen as Patabelan , Patli etc. Mooraha , Moorhiya ..
05.30 21 Whole cane , Khas , Betting and baskets
00.70 22 Ready made doors , Windows , legs and patties of charpais
10.00 23 Dry colours
00.70 24 Seenk Jharoo , Seenk Narial , Palm Jharoo and Calcutta Jharoo , Ban, Moonj and all kinds of Ban Baib , Babra and articles made thereof .
12.00 25 Superior Furniture , like tables , chairs , side table racks , shoe racks , book shelf, sofa set, racks , almirahs , hat racks , Palang , trays , Palna , drawer, Dressing table, coat hanger , PicturePicture frame and all kinds of wooden stands and other articles made of wood or cane not mentioned elsewhere
CLASS XIV
Fuel
Per Ql .
00-12 I Fuel wood of all kinds , Cowdung , saw dust
00.32 2 Charcoal, coal (fuel )
00-14 3 Soft coak, coal dust , hard coak , stam coal , and all kinds of coal excluding slack coal not mentioned elsewhere
CLASS XV
Miscellaneous
ΟΙ 20 I Majeeth , Maju and Glass Bangles
Per co ] 2 Empty used Tins , Drums Barrels and Jars
10.00 3 Cutlery not mentioned elsewhere
Per Q1 .
04-00 4 Cork Sheets and Articles made thereof Looking glass , Prembulators , New Cycle, Tricycle, and their parts including Tyre , Tube and Pump Rubber which is not more than three feet in length and the partsarts of Chariots , Palangquins , Majholi , Rabba, Cart and fittin & Tonga etc. and all kind of Polishing Masala .
02.00 5. Glass Sheets .
00-14 6. Broken Glass
00.68 7 Coaltar , Asphalt , Tarcoal and all kinds of dumper for painting
00.40 8 Bark of Babool and all kinds of bark used for dying the leather
26.00 9 Ivoy and articles made thereof
20 ro Carbon, all kinds of Machines , except those machines which are mentioned in this list of exempted articles on No. 5,36 and their parts
10.00 11. Parts of Sewing Machines ( Sewing Machines is axempted from Octroi
12 All kinds of Crockery whether carthenware or Stone ware which is manufactured by Bengal Jamnagar or the same High Standard Potteries and all the China Wares
01.30
13 All kinds of rough Crockery which is called Stoneware or glassware including
00-74
Each 30-00 Chimni , Cups , Kurian, and Phials 14 New Motor Cars , Truck Chassis , Jeep , Tempos , Auto Riksha ctc.
05.00 15 New Motor Cycles , Scootora . Auto Cycles THE GAZETTE OF INDIA EXTRAORDINARY
SKC. 4 ]
23
Each
02.00 16 New Chariots , Palanquine , Majholi , Rabba, Carts , Fittin , Tonga Ekka etc.
17 New Parts of above articles which are mentioned in No. 14 & 15 .
05.00
18 All other articles which are not exempt from Octroi but are not specified any- where in the Schedule
01.30
SCHEDULE II.
1. Goods imported through the Post Office .
2. Bona fide personal luggage and house- hold effects imported by a person on the occasion of his coming to take up his residence in the cantonment oror by a traveller , or by a marriage party and also the Camp equipage of a Government Officer on tour .
Explanation . Articles of food and drink and merchandise imported for con- sumption within Cantonment limits by the above persons shall not be exempt . But such articles of food or drink shall be cxempt upto a maximum quantity of 5 kg . if brought by the passengers along with them.
3. The luggage of circus and theatrical companies or travelling exhibitions including educational and technical exhibitions provided that a complete list of all the imported goods shail be handed over to the Cantonment Board , and satis- factory proof furnished at the time of export that all such goods are being exported . In case of any difference octroi duty shall have to be paid according to the prescribed rates in the schedule on the goods retained in the city .
4. All articles which are the bona fide property of Government , a District Board , a Municipal Board or a Cantonment Board at the time of import or have been hired by them , if accompanied by a certificate from an officer authorised in this behalf by the Head of the importing department or body to the effect that they are the bona fide property of the Government or body concerned , or have been hired by them and are not imported for the purpose of being sold .
PROVIDED that in the event of such articles being sold subsequently the Octroi shall be recoverable that thereon from the purchaser in accordance with Rule 9 of the rules for the assessment and collection of octroi .
It shall be the duty of the department concerned to inform the Cantonment Board , before hand and to see the goods are not allowed to be removed unless octroi thereon is paid
5. Machinery , namely , prime movers and component parts thereof ; including bollers and component parts thereof also including locomotive and portable engines , steam rollers , fire engines , motor tractors agricultural implements and other machines in which the prime mover is not seperable from the operative part . Machinery ( and components parts thereof ) , minor machines or sets of machines to be worked by electric , steam , water , fire or other power not being manual or animal labour , or which before being brought in to use require to be fixed with reference to other moving parts ; and including belting of all material for driving machinery provided that the term does not include tools implement to be worked by manual or animal labour and provided also that only such articles shall be admitted as component parts of machinery as are indispensible for the working of the machinery and are , owing to their shape or to other special quality, not adopted for any other purpose .
6. ( a) All description of cloth or fabrics woven on handloom in India from hand spun cotton , silk or woollen yarn and certified by the All India Spinner's Association Ahemdabad or the Gandhi Ashram , or the U. P. Branch of All India Spinners' Association Meerut , and all hand spun cotton , silk or woollen yarn simi- larly certifled and flags , bags hosiery , shirts and all other articles made of such cloth or fabrics or yarn and also products of various cottage industries run by the above institutions .
(b ) Charkhas, Dhunkies and other accessories of spinning and weaving used in the Khadi industry consigned to or Ashram. sent in the name of the U. P. Gandhi
(c) Cotton imported by Sri Gandhi Ashram .
7. Necessaries (not being articles of food or drink ) equipments and clothes procured by officers in command of troops for the use of their men and followers .
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II 24
8. Grain and green fodder imported by troops for consumption by horses , mules and other animals maintained as part of their military equipage , provided that it is certified by the Commanding Officer to be imported for bona fide public purpose 9. Samples imported for bona fide commercial travellers not meant for sale .
10. Used house hold articles for the bona fide domestic use of the importer .
11. Soiled or washed clothes i.e. , laundry articles brought by Dhobics .
12. Used Radio , electric fan and musical instruments brought for repairs .
13. News papers and packed advertisement materials .
14. Arms and ammunition .
15. Jewellery and precious stones .
16. Gold and silver when imported in the form of bullion and ornaments .
17. Coins and currency notes .
18. Opium , Ganja , Bhang , Charas , Mahowa , toddy , tary Drugs , Spirits .
19. Milk ( except condensed milk ) and Mattha .
20. Dowries and sindaras .
21. Office record , old and current accounts Examination copies received free . books , University and Board's 22. Idols for worship .
23. Ghee imported for personal use not exceeding 2 kg . in weight .
24. Head load of brushwood , uplas and fodder .
25. Fooder - imported by Cartmen for feeding the cattle of their own carts .
26. ( a ) Manure .
(b ) Chemical fertilizers , such as sulphate of Amonia Nitrate of Soda , Calcium Cynide , Potash salt , Bones prepared for use as fertilizers and super sulphate .
27. All agricultural machinery including tractors , implements and other accos- sories relating thereto .
28. Motor cars , cycles and other vehicles except new .
29. Mineral oils classified as motor spirit , kerosene and diesel oils .
30. Seeds issued by or returned to Government seed stores , provided that all consignments are covered by a bona fide transaction with the Government seed department.
31. All imports meant for St. John Ambulance Red Cross Stores , Sitapur Eye Hospital and Clara Swain Hospital subject to the condition that such goods are accompanied with a certificate by an Officer of the organisation to the effect that they are goods of the respective organisations for their use and not for sale .
32. Palm gur and neera .
33. All supplies and equipments etc. , imported under the agrcement between the International Children's Emergency Fund and the Government of India ; pro- vided that a certificate to this effect is given at the import barrier .
34. Food stuff received as free gift under the Relief Supplies Agreement with the Government of US.A. and by other recognised relief organisations , workers of U.S.A. and other foreign countries .
35. Books .
36. Printing machinery whether driven by power or manual labour.
37. Salts excepting epsom salt and black salt .
38. Goods on which the tax payable is less than one naya paisa .
THE GAZETTE OF INDIA EXTRAORDINARY
SEC. 4 ]
25
39. Articles imported for manufacturing purposes into a jail situated within Municipal limits , provided that the goods into which they are manufactured are used in the Jail or supplied to other departments of Government .
Explanation . The manufactures sold by a Jail to public are however , liable to octroi tax . At the closeof the month the Board shall demand from the superin- tendent of Jail a statement showing the weight of dutiable raw materials used in articles sold to the public during the month and the Superintendent shall pay the tax leviable thereon .
40. Coal excepting coke and cinder .
41. Raw material imported by Government Technical and Industrial schools .
42. Goods manufactured by the Government wood working Institute Bareilly , and sold to the public are not exempt from octroi . At the close of the month the Board shall demand from the Principal of the Institute a statement showing the weight of dutiable raw materials used in articles sold to the public during the month and the Principal shall pay the tax leviable thereon .
43. Match boxer .
44. Liquor manufactured in India .
[No. F. 53/47 / G/L & C /63/1906 - C/D ( Q & C ) . ]
S. S. L. KAKKAR, Jt . Secy.
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1963