act 023 of 1864 : Customs-Duties Act, 1864 [Repealed]

Customs-Duties Act, 1864 [Repealed]

ACTNO. 23 OF 1864

04 January, 1864

Repealed by Act 8 of 1868

Passed by the Governor-General of India in Council.

(Received the assent of the Governor-General on the 1^st April 1864.)

An Act to amend the law relating to the Customs Duties on goods imported by Sea.

PREAMBLE

Whereas it is expedient to amend the law relating to the Customs Duties; it is enacted as follows:

Section 1. Act XXVI of 1863 repealed

From and after the passing of this Act, Act XXVI of 1863 (to amend Act XI of 1862, to, amend Act X of 1860, to amend Act VII of 1859, to alter the Duties of Customs on Goods imported or exported by Sea) shall cease to have effect, except as to any act done or liability incurred.

Section 2. Customs Duties to be levied a prescribed in this Section

From and after the passing of this Act, in lieu of the Customs Duties authorized in Act XI of 1862 (to amend Act X of 1860, to amend Act VII of 1859, to alter the Duties of Customs on Goods imported or exported by Sea) to be charged on Iron; on Wines and Liqueurs; on Porter, Ale, Beer, Cider, and other similar fermented liquors; and on Tobacco and on all articles not enumerated in the Schedule A annexed to the said Act XI of 1862, there shall be levied and collected, in conformity with the provisions of Act VI of 1863 (the consolidated Customs Act), the following Customs Duties; that is to say;

On Iron (which shall not be taken to include ironmongery, cutlery, or hardware)	One per cent, ad valorem:
On Wines and Liqueurs	One Rupee the Imperial gallon:
On Porter, Ale, Beer, Cider and other similar fermented liquors	One Anna the Imperial gallon;
On Tobacco whether manufactured or not manufactured	Ten per cent, ad valorem:
On all other Articles not enumerated in this Act or in the Schedule A annexed to the said Act XI of 1862	Seven and a half per cent, ad valorem.