| [Act 40 of 1960] | [21st September, 1960] |
1[Repealed by Act 2 of 2018, S. 2 and Sch. I]
An Act further to amend certain laws relating to customs duties and cesses for the purpose of adopting metric units in those laws
Be it enacted by Parliament in the Eleventh Year of the Republic of India as follows:-
1 Repealed by Act 2 of 2018, S. 2 and Sch. I, dated 8-1-2018.
1. Short title and commencement.-(1) This Act may be called the Customs Duties and Cesses (Conversion to Metric Units) Act, 1960.
(2) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.
1 1-10-1960, vide Notification No. S.O. 2348, dated 23-9-1960, Gazette of India, Extraordinary, Part II, Section 3(ii), p. 545.
2. Amendment of Act 14 of 1923.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 2 read as:
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2. Amendment of Act 14 of 1923.-In the Indian Cotton Cess Act, 1923 (14 of 1923), in sub-section (1) of Section 3, for the words "at the rate of four annas per standard bale of four hundred pounds avoirdupois, or, in the case of unbaled cotton, of one anna per hundred pounds avoirdupois", the following words and figures shall be substituted, namely:-
"at the rate of twenty-five naye paise per bale of 181.4 kilograms or, in the case of unbaled cotton, of seven naye paise per fifty kilograms".
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
3. Amendment of Act 24 of 1930.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 3 read as:
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3. Amendment of Act 24 of 1930.-In the Indian Lac Cess Act, 1930 (24 of 1930), in Section 3, for the words "a cess at the rate of fourteen annas per maund in the case of lac, and ten annas per maund in the case of refuse lac", the following words shall be substituted, namely:-
"a cess at the rate of two rupees and thirty naye paise per quintal in the case of lac, and one rupee and seventy naye paise per quintal in the case of refuse lac".
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
4. Amendment of Act 32 of 1934.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 4 read as:
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4. Amendment of Act 32 of 1934.-The Indian Tariff Act, 1934 (32 of 1934) shall be amended in the manner specified in the Schedule.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
5. Amendment of Act 7 of 1942.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 5 read as:
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5. Amendment of Act 7 of 1942.-In the Coffee Act, 1942 (7 of 1942),-
(i) in Section 11, for the words "at such rate not exceeding six rupees per hundredweight", the words "at such rate not exceeding eleven rupees and eighty naye paise per quintal" shall be substituted;
(ii) in Section 12, for the words "at such rate not exceeding six rupees per hundredweight", the words "at such rate not exceeding eleven rupees and eighty naye paise per quintal" shall be substituted;
(iii) in Section 13, in sub-section (5), for the word "hundredweights", the word "quintals" shall be substituted;
(iv) in Section 14, for the words "ten acres", wherever they occur, the words "four hectares" shall be substituted;
(v) in the proviso to Section 20,-
(a) in clause (ii), for the words "two pounds avoirdupois", the words "one kilogram" shall be substituted;
(b) in clause (iii), for the words "ten pounds avoirdupois", the words "five kilograms" shall be substituted;
(c) in clause (iv), for the words "one pound avoirdupois", the words "five hundred grams" shall be substituted.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
6. Amendment of Act 10 of 1944.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 6 read as:
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6. Amendment of Act 10 of 1944.-In the Indian Coconut Committee Act, 1944 (10 of 1944), in sub-section (1) of Section 3, for the words and letters "not exceeding four annas per cwt.", the words "not exceeding forty-nine naye paise per quintal" shall be substituted.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
7. Amendment of Act 9 of 1946.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 7 read as:
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7. Amendment of Act 9 of 1946.-In the Indian Oilseeds Committee Act, 1946 (9 of 1946), in sub-section (1) of Section 3,-
(i) in clause (a), for the words "at the rate of one anna per maund", the words "at the rate of seventeen naye paise per quintal" shall be substituted; and
(ii) in clause (b), for the words "at the rate of two annas per maund", the words "at the rate of thirty-three naye paise per quintal" shall be substituted.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
8. Amendment of Act 29 of 1953.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 8 read as:
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8. Amendment of Act 29 of 1953.-In the Tea Act, 1953 (29 of 1953),-
(i) in Section 24, in clause (c), for the words "not exceeding ten pounds avoirdupois", the words "not exceeding five kilograms" shall be substituted; and
(ii) in Section 25, in sub-section (1), for the words "at the rate of four rupees per one hundred pounds", the words "at the rate of eight rupees and eighty naye paise per quintal" shall be substituted.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
9. Amendment of Act 45 of 1953.- 1[Repealed]
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Prior to repeal by Act 52 of 1964, Section 9 read as:
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9. Amendment of Act 45 of 1953.-In the Coir Industry Act, 1953 (45 of 1953), in sub-section (1) of Section 13, for the words "at such rate not exceeding one rupee per hundred-weight", the words "at such rate not exceeding two rupees per quintal" shall be substituted.
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.
10. Savings.-Nothing contained in this Act shall be deemed to affect the validity of any notification, rule or order issued under any of the enactments amended thereby and in force immediately before the commencement of this Act merely by reason of the fact that the rate of any customs duty or cess specified therein has been expressed in terms of annas, pice or pies or with reference to any weight or measure other than a standard mass or measure under the Standards of Weights and Measures Act, 1956 (89 of 1956) and every such notification, rule or order shall, until altered, repealed or amended by the Central Government or other competent authority, continue to have effect as if this Act had not been passed.
Schedule
(See Section 4)
1[Repealed]
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Prior to repeal by Act 52 of 1964, Schedule read as:
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Schedule
(See Section 4)
PART I
(i) The First Schedule to the Indian Tariff Act, 1934, shall be amended in the manner and to the extent specified in the Table below, and the existing entries in any column thereof which have not been so amended shall continue unaltered.
Table
| Item No. | Name of article | Nature of duty | Standard rate of duty | Preferential rate of duty if the article is the produce or manufacture of | Duration of protective rates of duty | ||
|---|---|---|---|---|---|---|---|
| The United Kingdom | A British Colony | ||||||
| For the existing entries, substitute- | |||||||
| 3(1) | . . | . . | Rs. 2.70 per quintal plus 10 per cent. ad valorem. | . . | . . | . . | |
| 8(1) | . . | . . | Rs. 1.97 per quintal . . | . . | . . | . . | |
| 9 | . . | . . | 40 per cent. ad valorem plus 13 naye paise per kilogram . . . . . . . . | . . | . . | . . | |
| 9(2) | . . | . . | Rs. 1.32 per kilogram. | . . | Rs. 1.06 per kilogram | . . | |
| 9(5) | . . | . . | Rs. 2.27 per kilogram. | . . | Rs. 2.20 per kilogram | . . | |
| 13(6) | . . | . . | Rs. 42.90 per kilogram or 25 per cent. ad valorem, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 15(5) | . . | . . | Rs. 19.68 per quintal . . | . . | . . | . . | |
| 17 | . . | . . | The rate at which excise duty is for the time being leviable on sugar, other than Khandsari or palmyra sugar, produced in India plus Rs. 19.70 per quintal . . . . . . . | . . | . . | . . | |
| 17(3) | . . | . . | The rate at which excise duty is for the time being leviable on sugar, other than Khandsari or palmyra sugar, produced in India plus Rs. 19.70 per quintal . . . . . . . | . . | . . | . . | |
| 18(b) | . . | . . | 50 per cent. ad valorem or Rs. 2.20 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 22(1)(a) | for "27 oz.", substitute "767 millilitres". | . . | Rs. 1.30 per litre . . . . | . . | . . | . . | |
| 22(1)(b) | for "27 oz." and 20 oz.", substitute "767 millilitres" and "568 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(1)(c) | for "13½ oz." and "10 oz.", substitute "384 millilitres" and "284 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(1)(d) | for "6¾ oz." and "5 oz.", substitute "192 millilitres" and "142 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(1)(e) | . . | . . | Rs. 1.60 per litre . . . . | . . | . . | . . | |
| 22(2)(a) | for "27 oz.", substitute "767 millilitres". | . . | Rs. 2.60 per litre . . . . | . . | . . | . . | |
| 22(2)(b) | for "27 oz." and "20 oz.", substitute "767 millilitres" and "568 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(2)(c) | for "13½ oz." and "10 oz.", substitute "384 millilitres" and "384 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(2)(d) | for "6¾ oz." and "5 oz.", substitute "192 millilitres" and "142 millilitres" respectively. | . . | . . | . . | . . | . . | |
| 22(1)(e) | . . | . . | Rs. 3.30 per litre . . . . | . . | . . | . . | |
| 22(3)(a) | . . | . . | Rs. 17.60 per litre . . . | . . | . . | . . | |
| 22(3)(b) | . . | . . | Rs. 11.00 per litre . . . | . . | . . | . . | |
| 22(4)(a) | . . | . . | Rs. 33.00 per litre of the strength of London proof or 125 per cent. ad valorem, whichever is higher . . . . . . . . | . . | . . | . . | |
| 22(4)(b)(i) | . . | . . | Rs. 44.00 per litre or 125 per cent. ad valorem, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 22(4)(b)(ii) | . . | . . | Rs. 33.00 per litre of the strength of London proof or 125 per cent. ad valorem, whichever is higher . . . . . . . . | . . | . . | . . | |
| 22(5)(a)(i) | . . | . . | Rs. 16.06 per litre or 45 per cent. ad valorem, whichever is higher . . | . . | Rs. 14.96 per litre or 35 per cent. ad valorem, whichever is higher. | . . | |
| 22(5)(a)(ii) | . . | . . | Rs. 12.15 per litre of the strength of London proof or 45 per cent. ad valorem, whichever is higher . . . . . . . . . | . . | Rs. 11.33 per litre of the strength of London proof or 35 per cent. ad valorem, whichever is higher. | . . | |
| 22(5)(b)(i) | . . | . . | Rs. 10.56 per litre or 45 per cent. ad valorem, whichever is higher . . | Rs. 9.68 per litre or 35 per cent. ad valorem, whichever is higher. | Rs. 9.68 per litre or 35 per cent. ad valorem, whichever is higher. | . . | |
| 25(5)(b)(ii) | . . | . . | Rs. 7.70 per litre of the strength of London proof or 45 per cent. ad valorem, whichever is higher . . . . . . . . . | Rs. 7.04 per litre of the strength of London proof or 35 per cent. ad valorem, whichever is higher. | Rs. 7.04 per litre of the strength of London proof or 35 per cent. ad valorem, whichever is higher. | . . | |
| 22(5)(c) | . . | . . | Rs. 13.20 per litre or 25 per cent. ad valorem, whichever is higher, plus one-fourth of the total duty . . . . . . . . | . . | . . | . . | |
| 22(5)(d) | . . | . . | Rs. 12.15 per litre of the strength of London proof or 45 per cent. ad valorem, whichever is higher . . . . . . . . . | . . | Rs. 11.33 per litre of the strength of London proof or 35 per cent. ad valorem, whichever is higher. | . . | |
| 24 | . . | . . | Rs. 37.50 per kilogram. | . . | . . | . . | |
| 24(1) | . . | . . | 40 per cent. ad valorem plus Rs. 36.40 per kilogram . . . . . . . . | . . | . . | . . | |
| 24(2) | . . | . . | 40 per cent. ad valorem plus Rs. 41 per thousand or Rs. 36.40 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 24(3) | . . | . . | Rs. 22.05 per kilogram. | . . | Rs. 22.05 per kilogram. | . . | |
| 25(5) | . . | . . | Rs. 29.50 per tonne . . | . . | . . | . . | |
| 27 | . . | . . | 80 naye paise per tonne | . . | . . | . . | |
| 27(4)(b) | . . | . . | Rs. 45 per kilolitre at 15 degrees of centigrade. | . . | . . | . . | |
| 27(7)(a) | . . | . . | Rs. 19.70 per tonne or 16 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 27(8) | . . | . . | Rs. 44.50 kilolitre at 15 degrees of centigrade thermometer, or 16 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 28(4)(a) | . . | . . | Rs. 8.37 per quintal . . | . . | . . | . . | |
| 28(4)(b) | . . | . . | Rs. 11.32 per quintal . . | . . | . . | . . | |
| 28(9) | . . | . . | Rs. 17.60 per kilogram. | . . | . . | . . | |
| 28(10) | . . | . . | 25 per cent. ad valorem or Rs. 17.60 per kilogram of saccharine content, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 28(15)(a) | . . | . . | Rs. 6.89 per quintal . . | . . | . . | . . | |
| 28(15)(b) | . . | . . | Rs. 9.84 per quintal . . | . . | . . | . . | |
| 28(20)(a) | . . | . . | 35 per cent. ad valorem or Rs. 1.10 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 28(20)(b) | . . | . . | 35 per cent. ad valorem or Rs. 1.10 per kilogram, whichever is higher. | . . | . . | . . | |
| 28(20)(c) | . . | . . | 35 per cent. ad valorem or Rs. 1.10 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 28(20)(d) | . . | . . | 35 per cent. ad valorem or Rs. 1.10 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 28(20)(e) | . . | . . | 35 per cent. ad valorem or Rs. 1.10 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 28(22) | for "14 lbs.," substitute "6.36 kilograms". | . . | . . | . . | . . | . . | |
| 29 | . . | . . | Rs. 6.60 per 100 linear metres . . . . . . . . . | . . | . . | . . | |
| 29(1) | . . | . . | Rs. 1.60 per linear metre plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 30(2)(cc)(i) | for "1 lbs.", substitute "453 grams". | . . | 30 per cent. ad valorem or Rs. 16.70 per quintal, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 30(2)(cc)(ii) | for "1/2 lb." and "1 lb.," substitute "226 grams" and "453 grams" respectively. | . . | 30 per cent. ad valorem or Rs. 22.10 per quintal, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 30(2)(cc)(iii) | for "1/4 lb." and "1/2 lb.", substitute "113 grams" and "226 grams" respectively. | . . | 30 per cent. ad valorem or Rs. 33.46 per quintal, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 30(2)(cc)(iv) | for "1/4 lb.", substitute "113 grams". | . . | 30 per cent. ad valorem or Rs. 47.20 per quintal, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 30(7) | . . | . . | 15 naye paise for every length of 190.5 millimetres or part thereof, or 75 per cent. ad valorem, whichever is higher . . . . . . . . | . . | . . | . . | |
| 34(4)(b) | . . | . . | Rs. 1.10 per kilogram. | . . | . . | . . | |
| 34(4)(c) | . . | . . | Rs. 1.33 per kilogram. | . . | . . | . . | |
| 44(7) | . . | . . | 75 per cent. ad valorem or Rs. 31.50 per quintal, whichever is higher . . | . . | . . | . . | |
| 45(4) | . . | . . | 15 naye paise for every length of 190.5 millimetres or part thereof, or 75 per cent. ad valorem, whichever is higher . . . . . . . . | . . | . . | . . | |
| 46 | . . | . . | 35 per cent. ad valorem, plus Rs. 8.80 per kilogram . . . . . . . . | . . | . . | . . | |
| 46(3) | . . | . . | 26 naye paise per kilogram . . . . . . . . | . . | . . | . . | |
| 47(a) | . . | . . | 35 per cent. ad valorem, plus Rs. 8.80 per kilogram . . . . . . . . | . . | . . | . . | |
| 47(b) | . . | . . | 35 per cent. ad valorem, plus Rs. 11.60 per kilogram . . . . . . . . | . . | . . | . . | |
| 47(2) | . . | . . | Rs. 6.60 per kilogram or 50 per cent. ad valorem, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 47(6)(b)(i) | . . | . . | 6¼ per cent. ad valorem or 22 naye paise per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 47(6)(b)(ii) | . . | . . | 7½ per cent. ad valorem or 33 naye paise per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 48(a) | . . | . . | 120 per cent. ad valorem plus Rs. 18.70 per kilogram plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(b) | . . | . . | 120 per cent. ad valorem plus Rs. 18.70 per kilogram, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(c) | . . | . . | 120 per cent. ad valorem plus Rs. 13.80 per Kilogram plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(1)(a) | . . | . . | 80 per cent. ad valorem or 54 naye paise per square metre, whichever is higher . . . . . . . . | . . | . . | . . | |
| 48(1)(b) | . . | . . | 100 per cent. ad valorem or Rs. 1.08 per square metre, whichever is higher . . . . . . . . | . . | . . | . . | |
| 48(4)(a) | . . | . . | 100 per cent. ad valorem plus Rs. 6.60 per kilogram, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(4)(b)(i) | . . | . . | 100 per cent. ad valorem or Rs. 6.60 per kilogram, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(5)(a)(i) | . . | . . | 80 per cent. ad valorem or 42 naye paise per square metre, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(5)(a)(ii) | . . | . . | 100 per cent. ad valorem or 84 naye paise per square metre, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(5)(b)(i) | . . | . . | 80 per cent. ad valorem or 54 naye paise per square metre, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 48(5)(b)(ii) | . . | . . | 100 per cent. ad valorem or Rs. 1.08 per square metre, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 49(1)(a) | for "4 yards", substitute "3.66 metres". | . . | . . | . . | . . | . . | |
| 49(1)(b) | for "2½ yards", substitute "2.39 metres". | . . | . . | . . | . . | . . | |
| 49(1)(c) | for "4 yards", substitute "3.66 metres". | . . | . . | . . | . . | . . | |
| 49(5) | . . | . . | Rs. 1.10 per kilogram. | . . | . . | . . | |
| 51(1) | . . | . . | 100 per cent. ad valorem or Rs. 11.00 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 51(2)(a) | for "4 lbs.", substitute "1.815 kilograms". | . . | 100 per cent. ad valorem or Rs. 11.00 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 51(2)(b) | for "4 lbs.", substitute "1.815 kilograms". | . . | 100 per cent. ad valorem or Rs. 8.80 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 51(3) | . . | . . | 100 per cent. ad valorem or Rs. 11.00 per kilogram, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 59(4) | . . | . . | 75 per cent. ad valorem or Rs. 8.60 per square metre, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 60(1)(b) | for "one inch", substitute "25.4 millimetres". | . . | . . | . . | . . | . . | |
| 61(2) | . . | . . | Rs. 1.80 per 100 grams | . . | . . | . . | |
| 61(3) | . . | . . | Rs. 25.70 per 10 grams | . . | . . | . . | |
| 62(1) | . . | . . | Rs. 1.80 per 100 grams | . . | . . | . . | |
| 62(2) | . . | . . | Rs. 25.70 per 10 grams | . . | . . | . . | |
| 63(2)(a)(i) | . . | . . | Rs. 21.65 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(2)(a)(ii) | . . | . . | Rs. 63.97 per tonne . . | . . | . . | . . | |
| 63(2)(b) | . . | . . | Rs. 59.10 per tonne . . | ||||
| 63(3)(i) | . . | . . | Rs. 30.51 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(3)(ii) | . . | . . | Rs. 59.05 per tonne or 20 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(6)(ii) | . . | . . | Rs. 73.80 per tonne . . | . . | . . | . . | |
| 63(8) | for "1½ inches", substitute "38.1 millimetres". | . . | Rs. 4.90 per tonne or 20 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(9) | . . | . . | Rs. 59.10 per tonne . . | . . | . . | . . | |
| 63(10)(i) | . . | . . | Rs. 59.10 per tonne plus the excise duty for the time being leviable on like articles if produced or manufactured in India and where such duty is leviable at different rates, the highest duty. | . . | . . | . . | |
| 63(10)(ii) | . . | . . | Rs. 79.70 per tonne plus the excise duty for the time being leviable on like articles if produced or manufactured in India, and where such duty is leviable at different rates, the highest duty . . . . . . | . . | . . | . . | |
| 63(17)(i) | . . | . . | Rs. 31.50 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(17)(ii) | . . | . . | Rs. 54.10 per tonne . . | . . | . . | . . | |
| 63(19)(a)(i) | . . | . . | Rs. 14.80 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(19)(a)(ii) | . . | . . | Rs. 39.40 per tonne . . | . . | . . | . . | |
| 63(19)(b) | . . | . . | Rs. 59.10 per tonne . . | . . | . . | . . | |
| 63(20)(a)(1)(i) | . . | . . | Rs. 28.54 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(20)(a)(1)(ii) | . . | . . | Rs. 49.21 per tonne . . | . . | . . | . . | |
| 63(20)(a)(2)(i) | . . | . . | Rs. 29.53 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(20)(a)(2)(ii) | . . | . . | Rs. 59.05 per tonne . . | . . | . . | . . | |
| 63(20)(b)(1)(i) | . . | . . | Rs. 31.05 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(20)(b)(1)(ii) | . . | . . | Rs. 54.10 per tonne . . | . . | . . | . . | |
| 63(20)(b)(2)(i) | . . | . . | Rs. 31.49 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(20)(b)(2)(ii) | . . | . . | Rs. 63.97 per tonne . . | . . | . . | . . | |
| 63(21)C(i) | . . | . . | Rs. 9.80 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(21)C(ii) | . . | . . | Rs. 9.80 per tonne or 20 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(21)D(i) | . . | . . | Rs. 30.51 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(21)D(ii) | . . | . . | Rs. 59.05 per tonne . . | . . | . . | . . | |
| 63(21)E(i) | . . | . . | Rs. 29.50 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(21)E(ii) | . . | . . | Rs. 78.70 per tonne . . | . . | . . | . . | |
| 63(21)F(i) | . . | . . | Rs. 29.50 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(21)F(ii) | . . | . . | Rs. 78.70 per tonne . . | . . | . . | . . | |
| 63(25(ii) | . . | . . | 25 per cent. ad valorem, plus Rs. 34.45 per tonne | . . | . . | . . | |
| 63(27)(i) | . . | . . | Rs. 14.80 per tonne or 15 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(27)(ii) | . . | . . | Rs. 41.80 per tonne or 25 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(31)(a) | . . | . . | Rs. 28.54 per tonne or 10 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 63(31)(b) | . . | . . | Rs. 49.21 per tonne . . | . . | . . | . . | |
| 63(32)(a) | . . | . . | Rs. 49.21 per tonne . . | . . | . . | . . | |
| 63(32)(b) | . . | . . | Rs. 83.66 per tonne . . | . . | . . | . . | |
| 70(3) | . . | . . | 45 per cent. ad valorem, or Rs. 88.60 per quintal, whichever is higher . . | . . | . . | . . | |
| 71(4) | . . | . . | 22 naye paise per kilogram . . . . . . . . | . . | . . | . . | |
| 71(8) | for "24 inches", "9 inches" and "1/32 inch", substitute "610 millimetres", "228.6 millimetres" and "0.79375 millimetre" respectively. | . . | . . | . . | . . | . . | |
| 71(13)(1)(a) | . . | . . | 100 per cent. ad valorem, or Rs. 3.30 per metre, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 71(13)(1)(b) | for "inch", substitute "25.4 millimetres". | . . | 100 per cent. ad valorem, or Rs. 3.30 per metre, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 71(13)(1)(c) | . . | . . | 100 per cent. ad valorem, or Rs. 3.30 per metre, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 71(13)(2)(a) | . . | . . | 100 per cent. ad valorem, or Rs. 1.60 per metre, whichever is higher . . . . . . . . . | . . | . . | . . | |
| 71(14) | for "37/8 inches", substitute "98 millimetres"; for 5½ inches", wherever they occur, substitute "140 millilitres"; for "7 inches", wherever they occur, substitute "178 millimetres"; for "8 inches", wherever they occur, substitute "204 millimetres"; for "10 inches", wherever they occur, substitute "254 millimetres"; for "12 inches", wherever they occur, substitute "305 millimetres"; for "14 inches", wherever they occur, substitute "356 millimetres"; and for "18 inches", substitute "458 millimetres". | . . | . . | . . | . . | . . | |
| 72(35) | for "2", substitute "51 millimetres". | . . | . . | . . | . . | . . | |
| 72(36) | for "2", substitute "51 millimetres". | . . | . . | . . | . . | . . | |
| 72(37) | for "2", substitute "51 millimetres". | . . | . . | . . | . . | . . | |
| 72(38) | for "2", substitute "51 millimetres". | . . | . . | . . | . . | . . | |
| 73(1) | for "one-eightieth part of a square inch", substitute "8.0645 square millimetres". | . . | . . | . . | . . | . . | |
| 73(6) | for "one-eightieth part of a square inch", substitute "8.0645 square millimetres". | . . | . . | . . | . . | . . | |
| 73(8) | for "24", substitute "61 centimetres". | . . | . . | . . | . . | . . | |
| 74(a) | . . | . . | Rs. 19.68 per tonne or 15 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 74(b) | . . | . . | Rs. 59.05 per tonne of 25 per cent. ad valorem, whichever is higher . . | . . | . . | . . | |
| 75(7-A) | for "1/2 × 1/8 " and "1/2 × 3/16 ", substitute "12.7 mm. × 3.175 mm." and "12.7 mm. × 4.7625 mm." respectively. | . . | . . | . . | . . | . . | |
| 75(12-A) | for "6 inches", wherever they occur, substitute "153 millimetres". | . . | . . | . . | . . | . . | |
| 75(18-b) | for "one inch", substitute "25.4 millimetres". | . . | . . | . . | . . | . . | |
(ii) In the First Schedule to the Indian Tariff Act, 1934, in the second column, in clause (b) of the proviso to each of the Items Nos.-22(4) and 22(5), for the words "Imperial gallon", the word "litre" shall be substituted.
(iii) In the First Schedule to the Indian Tariff Act, 1934, for Item No. 27(5), the following Item shall be substituted, namely:-
| Item No. | Name of article | Nature of duty | Standard rate of duty | Preferential rate of duty if the article is the produce or manufacture of | Duration of protective | |||
|---|---|---|---|---|---|---|---|---|
| The United Kingdom | A British Colony | rates of duty | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| "27(5) | High Speed Diesel Oil and Vaporizing Oil, that is to say, mineral oil (excluding mineral colza oil and turpentine substitute) which has its flashing point at or above seventy-six degrees of Fahrenheit's thermometer, and satisfies either of the following requirements, namely:- | . . | . . | . . | . . | . . | ||
| (i) | the oil has a flame height of ten millimetres or more but less than eighteen millimetres, or | |||||||
| (ii) | the oil has a flame height of less than ten millimetres, but has a viscosity of less than fifty seconds by Redwood I Viscometer at one hundred degrees of Fahrenheit's thermometer, and contains less than one quarter of one per cent. by weight of any bituminous substance- | |||||||
| (a) | High Speed Diesel Oil | Revenue | Rs. 44.60 per kilolitre at 15 degrees of centigrade thermometer or 16 per cent. ad valorem, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India. | . . | . . | . . | ||
| (b) | Vaporizing Oil | Revenue | Rs. 44.70 per kilolitre at 15 degrees of centigrade thermometer or 16 per cent. ad valorem, whichever is higher, plus the excise duty for the time being leviable on like articles if produced or manufactured in India. | . . | . . | . . | ||
| Explanation.-The expression "mineral oil", "flame height" and "flashing point" have the meanings respectively assigned to them in Explanations I, II and III to Item No. 27(4). | ||||||||
(iv) In the First Schedule to the Indian Tariff Act, 1934, in Item No. 63(21)A,-
(a) in the second column, for the figures, letters and words "30 lbs. per yard", wherever they occur, the figures and words "14.881 kilograms per metre" shall be substituted; and
(b) in the fourth column, for the letters, figures and words "Rs. 10 per ton", "Rs. 31 per ton" and "Rs. 60 per ton", wherever they occur, the letters, figures and words "Rs. 9.80 per tonne", "Rs. 30.51 per tonne" and "Rs. 59.05 per tonne" shall respectively be substituted.
(v) In the First Schedule to the Indian Tariff Act, 1934, in Item No. 63(21)B,-
(a) in the second column, for the figures, letters and words "30 lbs. per yard", wherever they occur, the figures and words "14.881 kilograms per metre" shall be substituted; and
(b) in the fourth column, for the letters, figures and words "Rs. 10 per ton", "Rs. 33 per ton" and "Rs. 65 per ton", wherever they occur, the letters, figures and words "Rs. 9.80 per tonne", "Rs. 32.48 per tonne" and "Rs. 63.97 per tonne" shall respectively be substituted.
PART II
The Second Schedule to the Indian Tariff Act, 1934, shall be amended in the manner and to the extent specified in the Table below, and the existing entries in any column thereof which have not been so amended shall continue unaltered.
Table
| Item No. | Name of article | Rate of duty |
| For the existing entries, substitute- | ||
| 1(1) | . . | Rs. 4.50 per bale of 181.43696 kilograms. |
| 1(2) | . . | Rs. 15 per bale of 181.43696 kilograms. |
| 2(i) | . . | Rs. 344.50 per tonne. |
| 2(ii) | . . | Rs. 1476.30 per tonne. |
| 2(iii) | . . | Rs. 78.70 per tonne. |
| 3 | . . | Rs. 400 per bale of 181.43696 kilograms. |
| 5 | . . | Not exceeding 66 naye paise per kilogram as the Central Government may, by notification in the Official Gazette fix. |
| 6 | for "inch", wherever it occurs, substitute "25.4 millimetres". | |
| 9 | . . | Rs. 1.10 per kilogram. |
| 9(1) | . . | Rs. 344.50 per tonne. |
| 13 | . . | Rs. 295.30 per tonne. |
| 14 | . . | Rs. 147.60 per tonne. |
| 15 | . . | Rs. 295.30 per tonne. |
| 16 | . . | Rs. 300 per flask of 34.01943 kilograms. |
| 17 | . . | Rs. 123.00 per quintal. |
| 18 | . . | Rs. 226.40 per tonne. |
| 19 | . . | Rs. 172.20 per tonne. |
| 20 | . . | Rs. 98.40 per tonne. |
| 21 | . . | Rs. 49.20 per tonne. |
1 Repealed by Act 52 of 1964, Section 2 and Schedule I.