act 017 of 1870 : Customs Duties Act, 1870 [Repealed]

Customs Duties Act, 1870 [Repealed]

ACTNO. 17 OF 1870

04 May, 1870

Repealed by Act 13 of 1871

Passed by the Governor General of India in Council.

(Received the assent of the Governor General on the 5^th April 1870).

An Act to amend the Law relating to Customs Duties.

PREAMBLE

Whereas it is expedient to amend the Law relating to the duties of Customs on goods imported and exported by sea; It is hereby enacted as follows:

Section 1. Short title

This Act may be called The Indian Customs Duties Act, 1870.

Section 2. Repeal of Acts

Act No. XVII of 1867 (to amend the Law relating to Customs Duties) and Act No. XII of 1869 (to amend the law relating to Customs Duties) are hereby repealed.

Section 3. Duties specified scedules to be levied

There shall be levied and collected, in every port in British India, the duties specified in the two schedules annexed to this Act; and all articles, other than those specified in the said schedules respectively, shall be duty-free:

Provided that nothing herein contained shall be taken to affect Act No. XX of 1867 (to authorize the transshipment, without payment of duty, of goods imported into Calcutta, Madras and Bombay by Steamers), or Act No. II of 1868 (to alter the rate of duty leviable on pepper exported from Cochin), or to alter the existing duties upon Salt and Opium.

Section 4. Construction of Section 27 of Consolidated Customs Act

Section twenty-seven of the Consolidated Customs Act shall be construed as if, for the words for which a specific value has not been fixed by the Local Government with the sanction of the Governor General of India in Council, the following words were substituted; (that is to say), for which a specific value is not fixed by the Indian Customs Duties Act, 1870; but, save as aforesaid, nothing herein contained shall be construed to affect the provisions of the Consolidated Customs Act.

Section 5. Power to fix value of dutiable goods

The Governor General of India in Council may from time to time, by notification in the Gazette of India, fix for the purposes of this Act the value of any goods exported or imported by sea on which duties of customs are hereby imposed.

Customs Duties

SCHEDULE A

IMPORT TARIFF

No.	Description of Article.	Value on which Duty is assessed.	Rate of Duty.
		Rs. A.
1	Apparel, including Haberdashery, Millinery, &c.	Ad valorem.	Seven and a half per cent.
2	Arms, Ammunition and Military Stores Gunpowder, common Gunpowder sporting Fire-arms and parts of ditto All other sorts, including Military Accoutrements, Uniforms, &c.
3 4 5 6 7 8	Beads and False Pearls Beads China Beads Common Beads Ruby of all sizes Beads Seed Beads Small, Scarlet and Red Beads Coral (false) Moorzun All other sorts of false Corals and Beads Pearls, false, Bajeria Pearls Boria Pearls Jouria Pearls Nathia Pearls Tachea Pearls Wattanah All other sorts Cabinet-ware Candles, Wax, Composition and other kinds Candles, Wax Candles Paraffine Candles Spermaceti Candles Composition and other sorts Carriages Clocks, Watches, and other Time-keepers Coffee Persian Gulf and Red Sea Other places	30 0 per cwt. 28 0 per cwt. 0 12 per lb. 0 10 per lb. 0 10 per lb. 0 8 per corge of 2,000 beads. Ad valorem. 5 0 per lakh. 1 0 per thousand. 8 0 per lakh. 0 6 per thousand. 0 12 per thousand. 10 0 per lakh. Ad valorem. Ad valorem. 1 0 per lb. 0 8 per lb. 0 8 per lb. 0 5 per lb. Ad valorem. Ad valorem 30 0 per cwt. 20 0 per cwt.
9 10 11	Corals, Real Corks Cotton Thread Sewing Thread, White and Coloured Sewing Thread, In reels, or on cards of one hundred yards (and pro vatu above and be-low)1 Sewing Goa and Country	Ad valorem. 1 8 per gross. 0 11 per lb. 2 4 per gross reel 30 0 per cwt.
	Twist Mule, under No. 15 Nos. 16 to 24 26 to 32 33 to 42 43 to 52 53 to 60 No. 70 80 90 100 110 120 and one anna additional for every count of ten above No. 120. Water, No. 20 30 40 50 Above 50	0 6 per lb. 0 9 per lb. 0 10 per lb. 0 11 per lb. 0 12 per lb. 0 14 per lb. 0 15 per lb. 1 0 per lb. 1 1 per lb. 1 2 per lb. 1 3 per lb. 1 4 per lb. 0 10 per lb. 0 11 per lb. 0 13 per lb. 1 15 per lb. 1 2 per lb.
	Turkey Red Twist, all kinds Twist, Orange, Red and other Colours
	Piece Goods Grey Mulls Jaconets exceeding 10 10 to the quarter inch Other Jaconets	1 1 per lb. 0 13 per lb. 0 11 per lb.
	Cotton continued. Piece Goods continued. Grey continued. Shirtings, Madapollams and Prints Long Cloths, Jeans, Domestics, Sheetings, Drills and T Cloth Other sorts	0 11 per lb. 0 9 per lb. Ad valorem.
12 13	Cotton Rope Cotton Goods, other kinds Drugs and Medicines Acid, Sulphuric Alkali, Country (Sajee Khar) Aloes, Mack Aloes Socotra Alam Arsenic Arsenic China Munsccl Assafoetine (High) Assafoetine Coarse (Hingra) Brimstone, Flore Brimstone Roll Brimstone Rough Camphor, Bhimsing (Barras) Camphor Refined cake Camphor Crude in powder Cassia Lignea Coova, red Copperas, green Quinine Sal Ammoniac Salep Senna Leaves All other sorts Dyeing and Colouring Materials Cochineal Gallnuts, Country, Myrabolam Gallnuts Persian Gamboge Wood Madder or Munjeet Orclulla Weed Saffron, Eorope Saffron Meandow Soorunjun Saffron Persian Saffron in calces or lumps Sapan Wood and Root Aniline Dyes All other sorts	25 0 per cwt. Ad valorem. 0 3 per lb. 2 0 per cwt. 10 0 per cwt. 25 0 per cwt. 3 8 per cwt. 55 0 per cwt. 10 0 per cwt. 7 0 per cwt. 6 0 per cwt. 4 8 per cwt. 50 0 per lb. 65 0 per cwt. 50 0 per cwt. 38 0 per cwt. Ad valorem. 2 8 per cwt. Ad valorem. 22 0 per cwt. 60 0 per cwt. 6 0 per cwt. Ad valorem. 1 12 per lb. 3 0 per cwt. 35 0 per cwt. 20 0 per cwt. 10 0 per cwt. 8 0 per cwt. 16 0 per lb. 5 0 per lb. 3 8 per cwt. 12 0 per lb. 5 0 per lb. 3 8 per cwt. 0 8 per oz. Ad valorem.
14	Fireworks China Other sorts	30 0 per box of 133 lbs. Ad valorem
15	Flax, Manufacture of Piece Goods	Ad valorem.	Five per cent.
16 17	Other sorts, including linen thread Fruits and Vbgetables Almonds, without shell Almonds with shell Cajoo kernels Cocoanuts Cocoanuts kernel (Copra) Currants, Europe Currants Persian Dates, dry, in bags Dates wet, in bags Dates wet in pots Figs, Europe Figs Persian, dried Garlic Pistachio Nuts Prunes, Bussorah Raisins, Black, Persian Gulf, Red Sea, and Khismis Raisins Monocka, Persian Gulf and Red Sea Raisins Malaga and Bloom Raisins Other sorts Walnuts, Akroot Mangoes, dried Prunes, Europe Other sorts, except Bidmiskh and Buzarbuttoo Nuts which are free Glass and Glass-Ware Bangles, Glass, China, Gilt Bangles not Gilt Glass, Broken Glass China, of all colours Glass Crown, coloured Glass Crown of sizes Glass and Glass-ware of all other sorts, except Bottles, which are free	Ad valorem. 25 0 per cwt. 10 0 per cwt. 10 0 per cwt. 30 0 per thousand. 9 8 per cwt. 35 0 per cwt. 12 0 per cwt. 4 0 per cwt. 3 0 per cwt. 6 0 per cwt. 42 0 per cwt. 6 0 per cwt. 4 0 per cwt. 14 0 per cwt. 12 0 per cwt. 7 0 per cwt. 0 10 per lb. Ad valorem. 5 0 per cwt. Ad valorem. Ad valorem. Ad valorem. 10 0 per 100 pairs. 5 0 per cwt. 32 0 per 133 1/3 lbs. 32 0 per 100 supl feet. 5 0 per 100 supl feet. Ad valorem.
18 19 20 21 22 23 24	Gums Gum, Ammoniac Gum Arabic Gum Bdellium, common Gum Gum Benjamin Gum Bysabole, coarse Myrrh Gum Copal Gum Frankincense or Olebanum Gum Gambier (or Kino) Gum Myrrh Gum Persian (false) Gum Rosin All other sorts Groceries not Otherwise Described Hides and Skins Border Hides, prepared Buffalo Hides, Country, Tanned Calf Skins Chamois Skins Cow Hides, Country, Tanned Rhinoceros Leather Other sorts Instruments, Musical Ivory Ivory-Ware Elephants' Grinders Tusks above twenty lbs . Tusks ten lbs and not exceeding twenty Ibs . Tusks under ten lbs . Sea Cow or Moye Teeth, three lbs and upwards Sea Cow or Moye Teeth, under three Ibs . Ivory, Manufactures of Jewellery, Including Plate Silver-ware, plain Silver-ware, embossed Jewellery Plate of all other kinds, excepting Precious Stones and Pearls, which are free Leather and Manufactures of	10 0 per cwt. 16 0 per cwt. 5 0 per cwt. 33 0 per cwt. 12 0 per cwt. 65 0 per cwt. 9 0 per cwt. 8 0 per cwt. 24 0 per cwt. 3 0 per cwt. 12 0 per cwt. Ad valorem. Ad valorem. 30 0 each. 80 0 per score. 40 0 per dozen. 6 0 per dozen. 60 0 per score. 40 0 per cwt. Ad valorem. Ad valorem. 16 0 per cwt. 300 0 per cwt. 225 0 per cwt. 125 0 per cwt. 225 0 per cwt. 75 0 per cwt. Ad valorem 1 6 per tolah. 2 0 per tolah. Ad valorem. Ad valorem.
25	Liquor Spirits Wines Champagnes, Sparking Wines and Liqneurs All others sorts		Three Rupees the Imperial Gallon, and the duty to be rateably increased as the strength exceeds London Proof. Provided that ten per cent ad valorem shall charged be charged on all spirits used exclusively in Arts and Manufactures or in Chemistry, subject to such Rules as the Local Governments shall from time to time prescribe, for ascertaining that such spirits are unfit for use as a beverage and incapable of being converted to that purpose. And the officer in charge of the Custom House subject to the general instructions of the Local Government shall decide what spirits fall within the proviso and his decision thereon shall be final in law. 1-8 per Impl. Gal or 6 Qt. Bottles. 1-0 per ditto.
26 27 28	Matches Lucifer and all other sorts Mats, Floor of Matting, China all Sort Metals, Unwrought, Wrought and Manufactures of Brass Beads, Googree, Chin Brass Old Brass Sheets, rolls very thin Copper, Australian Cake Copper, Bolt Copper, Brazier's Copper, China Cash Copper, Japan Copper, Nails and Composition Nails Copper, Old Copper, Pigs and Slabs, Foreign Sheet, Sheathing and Plate Copper, Tilts, Ingots, Cakes and Bricks Copper, China, White Copperware	Ad valorem. 50 0 per hundred 0 12 per thousand. 35 0 per cwt. 80 0 per cwt. 41 0 per cwt. 43 0 per cwt. 43 0 per cwt. 28 0 per cwt. 41 0 per cwt. 43 0 per cwt. 40 0 per cwt. 38 0 per cwt. 43 0 per cwt. 40 0 per cwt. 1 4 per lb.
	Metals, &c. continued. Copper, Foil Dauk-pana, China Copper, Foil Dauk-pana Europe All other kinds	3 0 per book of 100 leaves. 4 0 per book of 100 leaves. Ad valorem.
	Iron, Angle and T Iron Iron Beams, Pillars, Girders and Bridge-work Iron Flat, Square and Bolt, including Scotch Iron Hoop, Plate and Sheet Iron Nails, Rivets and Washers Iron Nail Rod Iron old Iron pig Iron Rod, Round, British, under half inch diameter Iron Rod, Round, British, exceeding half inch diameter Iron Swedish, Flat and Square Iron Rice Bowls Iron Rice Bowls Iron Galvanisad	Ad valorem. Ad valorem. 80 0 per ton. 100 0 per ton. 10 0 per cwt. 90 0 per ton. 2 8 per cwt. 40 0 per ton. 105 0 per ton. 80 0 per ton. 120 0 per ton. 3 0 per set of ten. 1 8 per set of six. Ad valorem.
	Iron Other sorts, except Anchors, Cables and Kentledge, which are free Lametta, Double reels Lametta, Single reels Lead, Pig Lead Pipes Lead Pipes tinned Lead Sheets (other than thin Sheets for Tea Canister which are free) Ore Galena Gold leaf, Europe Mock Gold leaf Orsidue or Brass Leaves, foreign Europe Europe China Patent or Yellow Metals, Sheathing and Sheets and Bolts Patent Yellow Metals, Sheathing and Sheets and Bolts old Quicksilver Shot, Bird Spelter Nails Spelter Plate and other shapes Spelter Sheet or Zine Sheathing Steel, blistered Steel British	Ad valorem. 4 8 per score. 2 4 per score. 10 0 per cwt. 13 8 per cwt. 16 0 per cwt. 12 0 per cwt. 13 0 per cwt. 4 0 per 100 leaves. 5 0 per 20 books. 1 4 per lb. 0 12 per lb. 35 0 per cwt. 30 0 per cwt. 1 0 per lb. 15 0 per cwt. 17 8 per cwt. 11 0 per cwt. 15 0 per cwt. 9 0 per cwt. 9 0 per cwt.
29	Metals, &c. continued. Steel Cast Steel Spring Steel Swedish Tin, Block . Tin Hates Wire, Brass Wire Common Iron, Nos. 1 to 40 Wire Copper Other sorts, including Hardware, Ironmongery, and Cutlery, but excluding Machinery, the component parts thereof, and Agricultural Implements, which are free Naval Stores Cables, Coir, tarred	25 0 per cwt. 10 0 per cwt. 10 0 per cwt. 45 0 per cwt. 12 8 per cwt. 0 8 per bl. 9 8 per cwt. 0 10 per bl. Ad valorem. 10 0 per cwt.
	Canvas, Country, Cotton Canvas Europe, Sail, not exceeding forty yards	50 0 per cwt. 15 0 per bolt.
30	Coir, Rope, Maldive & Laccadive Coir Yarn of all kinds Cordage, Hemp, Europe Cordage Manilla Dammer Manilla . Pitch, American and Europe Pitch Coal Tar, American Tar Coal Tar Swedish and Archangel Twine, Europe, Sail All other sorts, except Oakum, which is free Oils Cardamom Cassia Cinnamon, Ceylon Cocoanut Earth Grass Jingelee or Teel Kerosiue, Paraffine, Petroleum, Rock and Shale Oils of all descriptions	10 0 per cwt. 9 0 per cwt. 18 0 per cwt. 20 0 per cwt. 5 0 per cwt. 0 8 per lb. Ad valorem. 10 0 per lb. 4 0 per lb. 10 0 per lb. 20 0 per cwt. 10 0 per cwt. 2 0 per lb. 20 0 per cwt. 1 12 per Impl gal.
	Oils continued. Linseed, Country Linseed Europe Naphtha Otto, of sorts Sandalwood Sorrel Turpentine Whale and Fish Wood All other sorts, except Coeum and Slush Pat, which are free	18 0 per cwt. 2 4 per Impl gal. 30 0 per cwt. 20 0 per ounce. 8 0 per lb. 20 0 per Impl gal. 15 0 per cwt. 15 0 per cwt. Ad valorem.
31	Oil and Floor Cloth	Ad valorem.	Five per cent.
32 33 34	Paints, Colours and Painter's Materials Ochre, all Colours Paints of sorts Composition Paint and Patent Driers Prussian Blue, China Prussian Blue Europe Red Lead Turpentine Verdigris Vermilion, Canton Vermilion Macao White Lead All other sorts, including Brushes Perfumery Atary, Persian Rose flowers, dried Rose Water All other sorts Photographic Apparatus and Materials	3 0 per cwt. 12 0 per cwt. 30 0 per cwt. 0 8 per lb. 1 8 per lb. 14 0 per cwt. 2 0 per Impl gal. 75 0 per cwt. 12 0 per cwt. Ad valorem. 15 0 per cwt. 10 0 per cwt. 1 12 per Impl gal. Ad valorem. Ad valorem.
35	Piece Goods, not otherwise described	Ad valorem.	Five per cent.
36 37	Porcelain and Earthen-ware Provisions and Oilman's Stores Bacon in Canisters, Jowls and Cheeks Beef Cheese Fish Maws Provisions and Oilman's Stores continued.	Ad valorem. 0 9 per lb. 0 10 per lb. 50 0 per cwt.
	Fish Sozille and Shigally, small Flour Ghee Hams Pork Shark fins Tongues, salted Vinegar in wood, Europe Vinegar in wood Persian Vinegar in wood Country All other sorts, except Biche demer, Butter and salted Pish, which are free	6 0 per cwt. 25 0 per barrel or sack of 200 lbs. 36 0 per cwt. 0 8 per lb. 20 0 per cwt. 10 0 per keg of six. 1 8 per Impl gal. 0 12 per Impl gal. 0 6 per Impl gal. Ad valorem.
38	Railway Materials of Iron Steel rails	Ad valorem. Ad valorem.
39 40	Other sorts Rattans and Cases Canes, Malacca Rattans All other sorts Seeds Anchuchuck Anise, Europe Assalia Cajoo Castor Cummin Cummin Black Esubgool Linseed Methee Mustard Quince Seed or Badana Rape or Sursee Sawjeerah Tookmeria All other sorts, excepting Seeds imported by any Public Society for gratuitous distribution, which are free	Ad valorem. 1 0 per dozen. 7 0 per cwt. Ad valorem. 10 0 per cwt. 28 0 per cwt. 7 0 per cwt. 3 0 per cwt. 4 0 per cwt. 12 0 per cwt. 5 0 per cwt. 5 0 per cwt. 5 0 per cwt. 5 0 per cwt. 4 8 per cwt. 50 0 per cwt. 4 8 per cwt. 25 0 per cwt. 7 0 per cwt. Ad valorem.
41 42	Shells Chanks, large shells, for Cameos Chanks White live Chanks White dead Cowdas, Mozambique and Zanzibar Cowdas from other places Cowries Bazar, common Maldive Sunkley Yellow, superior quality Mother o Pearl Tortoise Shell Tortoise Nuek Nuckla and other sorts Silk Floss Raw, Charon and Cochin-China Raw Mathow Raw other kinds of China Raw Persian Raw Punjum and Cutchra Raw Siam Sewing Thread, China Other sorts	10 0 per hundred. 6 0 per hundred. 3 0 per hundred. 3 0 per hundred. 0 8 per hundred. 4 0 per cwt. 16 0 per cwt. 40 0 per cwt. 8 0 per cwt. 8 0 per cwt. 6 0 per lb. 1 0 per lb. Ad valorem. 8 0 per lb. 4 0 per lb. 1 12 per lb. 7 0 per lb. 5 0 per lb. 1 12 per lb. 4 0 per lb. 8 0 per lb. Ad valorem.
	Silk Piece Goods of sorts	Ad valorem.	Five per cent.
43 44 45	Soap Spices Aloe Wood Aniseed Star Betelnut, white, Sheverdhun Betelnut all other kinds Betelnut in husk Cassia Buds, Nagkessur, China Chillies, dried . Cloves Cloves in seeds, Nurlavung Mace Mace false Nutmegs Nutmegs in shell Nutmegs wild Pepper, Black and Long Pepper White All other kinds Stationery other than Paper	Ad valorem. 3 0 per lb. 40 0 per cwt. 18 0 per cwt. 7 0 per cwt. 2 0 per thousand. 0 8 per lb. 8 0 per cwt. 12 0 per cwt. 8 0 per cwt. 0 9 per lb. 10 0 per cwt. 0 10 per lb. 0 6 per lb. 12 0 per cwt. 14 0 per cwt. 25 0 per cwt. Ad valorem. Ad valorem.
46 47 48	Sugar and Sugar-Candy Sugar-Candy, China Sugar-Candy Loaf Sugar-Candy Soft All other sorts of Saccharine produce Tea Timber and Woods Manufactures of, including also Pipes, Staves and Casks	20 0 per cwt. 23 0 per cwt. 12 0 per cwt. Ad valorem. 1 0 per lb. Ad valorem.
49	Tobacco Manufactured Unmanufactured	Ad valorem. Ad valorem.
50 51	Articles, such as pipes, &c., used in consumption of Toys and Requisites for all Games Umbrellas Cotton, Steel Ribs Cotton Cane Ribs China Paper Kettisals All other sorts	Ad valorem. Ad valorem. 0 13 each. 0 11 each. 45 0 per box of 110 Ad valorem.
52	Woollen Goods Piece Goods Braid Other sorts	Ad valorem. Ad valorem.	Five per cent. Seven and a half per cent.

Customs Duties

SCHEDULE B

Export Tariff concluded

No.	Description of Article.	Value on which Date of Ditty,	Rate of Duty.
		Rs. A.
1	Indigo		Three rupees per maund.
2	Grain of all sorts		Three annas per maund.
3	Lac Button Dye Seed Shell Stick Other sorts	28 0 per cwt. 45 0 per cwt. 20 0 per cwt. 28 0 per cwt. 16 0 per cwt. Ad valorem
4 5 6	Oils Castor Cocoanut Fish Grass Jingeely or Tool Linseed Mhowa Mustard Poppy Rape or Sursee Sandalwood Other sorts Seeds Castor Seed (Erundee) Coriander Seed Cummin Seed Cummin Black (Caleejeera) Gound Nuts, with shell Gound Nuts, without shell Jingeely or Teel Seed Linseed Methee Seed Mustard Seed Poppy Seed Rape or Sursee Seed Other sorts Cotton Goods Piece Goods Baftahs Gurrah Khurwah Mamoodie Mirzapore Chintz	16 0 per cwt. 20 0 per cwt. 15 0 per cwt. 2 0 per cwt. 20 0 per cwt. 18 0 per cwt. 12 0 per cwt. 16 0 per cwt. 20 0 per cwt. 16 0 per cwt. 8 0 per cwt. Ad valorem. 4 8 per cwt. 4 0 per cwt. 12 0 per cwt. 5 0 per cwt. 5 0 per cwt. 6 0 per cwt. 6 0 per cwt. 5 0 per cwt. 5 0 per cwt. 4 8 per cwt. 5 8 per cwt. 4 8 per cwt. Ad valorem. 30 0 per score. 20 0 per score. 25 0 per score. 32 0 per score. 15 0 per score.
7 8	Cotton Goods continued. Piece Goods continued. Patna Shans Tunjeeb, Oudh Other sorts Twist, Country, No. 10 Twist, Country, No. 20 Twist, Country, No. 30 Twist, Country, Hand Spun All other kinds of Cotton Goods Hides and Skins, Tanned Hides Buffaloe, Country, tanned Cow Country, tanned Skins Goat and Sheep Lamb Any other sorts of Hides and Skins Spices Aloe Wood Betelnut in husk Cardamoms Cardamoms large, bastard Chillies, dried Ginger, dry (rough) Malabar Ginger, dry (rough) Bongal Ginger (scraped) Pepper Turmeric All other sorts	30 0 per score. 40 0 per score. 26 0 per score. Ad valorem. 0 7 per lb. 0 9 per lb. 0 10 per lb. 0 5 per lb. Ad valorem 70 0 per score. 50 0 per score. 10 0 per score. 5 0 per score. Ad valorem. 3 0 per lb. 2 0 per 1,000. 200 0 per cwt. 40 0 per cwt. 8 0 per cwt. 10 0 per cwt. 7 0 per cwt. 15 0 per cwt. 15 0 per cwt. 5 0 per cwt. Ad valorem.

1. Exceeding this length to be charged in proportion.