(Received the assent of the Governor General on the 5th August 1875).
An Act to amend the law relating to Customs Duties, and for other purposes.
PREAMBLE
Preamble. Whereas it is expedient to amend the law relating to the duties of customs on goods imported and exported by sea, and to restrict the export of opium, and to provide for the levy of duties on goods crossing the frontier of certain Foreign European Settlements in India and for fixing a maximum duty of excise on spirit manufactured in British India, and to amend the Consolidated Customs Act; It is hereby enacted as follows:
This Act may he called The Indian Tariff Act, 1875:
Commencement. And it shall come into force on the passing thereof.
Local extent. This section and section twelve, clause three, apply to the whole of British India.
The rest of this Act extends to the whole of British India except Aden.
Act No. XVIII of 1870 (to enable the Government of India to exempt goods from Customs-duties), Act No. XIII of 1871 (to consolidate and amend the law relating to Customs-duties), and all notifications under either of the said Acts are hereby repealed.
Nothing herein contained affects Act No. VI of 1873 (to amend the law relating to the Transhipment of Goods imported by Steamer, and for other purposes), or authorizes the levy of duties of customs on any article carried from one port in British India to another, except salt, salted fish, opium and spirit.
There shall he levied and collected, in every port to which this Act applies, the duties specified in schedules A and B hereto annexed.
Goods not prohibited to he imported into or used in British India, whereof any article liable to duty under this Act forms a part or ingredient, shall he chargeable with the full duty which would be payable on such goods if they were entirely composed of such article, or, if composed of more than one article liable to duty, then with the full duty which would he payable on such goods if they were entirely composed of the article charged with the highest rate of duty.
The Governor General in Council may from time to time, by notification in the Gazette of India,
(a) 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;
(b) exempt any goods imported or exported into or from British India, or into or from any specified port or place therein, from the whole or any part of the duties of customs to which they are liable under this Act or any other law for the time being in force; and
(c) cancel any such exemption.
The Local Government may from time to time prescribe rules for ascertaining and determining what spirit imported into British India shall be deemed to have been effectually and permanently rendered unfit for human consumption, so as to be subject only to an ad valorem duty of ten per cent, under schedule A hereto annexed, and for causing such spirit to be so rendered, if necessary, by their own, officers, before the duty of customs leviable thereon is levied, and at the expense of the person importing it.
Such rules, on being published in the official Gazette, shall have the force of law; and whoever wilfully contravenes any such rule shall be liable to fine not exceeding five hundred rupees.
In the absence of any such rules, or if any dispute arises-as to their applicability, the executive officer of highest rank in the department of customs in the port shall decide what spirit is subject only to the said ad valorem duty, and such decision shall he final.
On all pepper exported by sea from the port of Cochin there shall be levied such duty not exceeding nine rupees per khand as the Governor of Fort Saint George in Council from time to time determines and at the close of each year, or as soon thereafter as may be convenient, the Collector of Customs at the said port shall, after deducting the expenses of collection, pay the duty collected under this section to the Governments of Travancore and Cochin in such proportion and in such manner as the Governor of Fort Saint George in Council from time to time directs.
No opium shall he exported from any part of British India, unless
(a) it is covered by a pass granted by an officer appointed in this behalf by the Governor General in Council or the Local Government; or
(b) it is exported under the said Act No. VI of 1873, section seven; or
(c) such export is permitted under the power next hereinafter conferred:
The Governor General in Council may from time to time, by notification in the Gazelle of India,
(d) permit the export of opium from any part of British India on payment of such duty, or on such Other terms, as the Governor General in Council thinks fit; and
(e) cancel such permission.
Duties of customs shall be levied on goods passing by land into or out of Foreign European Settlements situate on the line of coast within the limits of the Presidency of Fort Saint George or the Presidency of Bombay at the rates prescribed in the schedules A and B hereto annexed.
And whereas it is expedient that the duty of excise on spirit distilled in British India should bear a due proportion to the customs-duty on spirit imported into British India, it is hereby further enacted as follows:
Subject to any general rules or special orders which the Governor General in Council may from time to time make in this behalf, the Local Government may from time to time, by notification in the official Gazette, fix the duty of excise leviable on spirit manufactured in all or any of the distilleries situate in the territories under its administration, or in any part of such territories, at any rate not exceeding the rate fixed for imported spirit by schedule A hereto annexed;
and all provisions now in force as to the levy of duty now chargeable on spirit shall apply to spirit upon which the duty declared under this section has not been paid.
And whereas it is expedient to amend the Consolidated Customs Act in manner hereinafter appearing; it is hereby further enacted as follows:
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 and figures were substituted (namely), for which a specific value is not fixed by or under the Indian Tariff Act, 1875;
And the following proviso shall be added to section fifty-seven of the same Act (namely), Provided also that where such goods are arms, ammunition, or military stores, they may be sold or otherwise disposed of at such place (whether within or without British India) and in such manner as the Local Government may from time to time direct;
And section sixty-six of the same Act shall be construed as if, for the words and figures the value of which shall have been fixed under the provisions of section CLXXIX of this Act, the following words and figures were substituted (namely), for which a specific value has been fixed by or under the Indian Tariff Act, 1875;
And section one hundred and eighty of the same Act shall he construed as if, for the words last preceding section , the following words and figures were substituted (namely) Indian Tariff Act, 1875.
| No. |
Names of Articles. |
Per |
Tariff Valuation. |
Rate of Duty. |
| Rs. A |
||||
| 1 |
Apparel, including Haberdashery and Millinery, but excluding Boots, Shoes and Hosiery |
|
Ad valorem |
5 per cent. |
| 2 |
Arms, Ammunition and Military Stores Fire-arms and parts thereof Gunpowder, common Gunpowder sporting All other sorts |
lb. lb.
|
Ad valorem 0 5 1 0 Ad valorem |
10 per cent. |
| 3 4 5 6 7 8 |
Brushes, all sorts Building and Engineering Materials Asphalt Cements, all sorts Earthen-ware piping Cabinet-ware and Furniture Candles Paraffine Spermaceti Wax All other sorts, including composition Canes, Ratans, Articles made of Cane or Ratan, and Basket-work Canes, Malacca Ratans All other sorts, except common bamboos, which are free Carriages and component Parts Thereof, Except Railway-carriages and Trucks |
lb. lb. lb. lb. Doz. Cwt.
|
Ad valorem Ad valorem Ad valorem Ad valorem 0 5 1 8 0 5 1 0 7 0 Ad valorem Ad valorem |
5 per cent |
| 9 10 11 12 13 14 15 16 |
Chemical Products and Preparations Acid, sulphuric Alkali, country (sajji kh r) Alum Arsenic Arsenic China mans l Brimstone, flour Brimstone roll Brimstone rough Copperas, green Sal ammoniac All other sorts Chinese and Japanese-ware, including Lacquered-ware, but excluding Earthen-ware, China and Porcelain Clocks, Watches and other Time-keepers Coir and Articles made of Coir Matting Yarn of all kinds Other articles made of coir, except cables and rope Coral, real Cordage and Rope, made of Any Vegetable-Fibre, Except Cotton and Jute Coir-cables, tarred Coir-rope Cordage, hemp, European Cordage, Manilla Twine, European, Sail All other sorts Cork and Articles Made of Cotton Bottle-corks Vial-corks All other sorts Cotton and Articles made of Cotton Cotton-hosiery Cotton, Raw, not the produce of Continental Asia or Ceylon Cotton-rope Country-canvas Piece Goods Grey Jaconets, exceeding 10 10 to the quarter-inch Jaconets, other sorts Mulls Printers Shirtings and Longcloths T cloths 18 reed and up wards and Madapol-lams T cloths under 18 reed, jeans, domestics, sheetings and drills Other sorts Sewing thread Goa and country On reels or cards containing 100 yards each, and pro rata above and below1 White and coloured |
lb. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt.
Cwt.
Cwt. Cwt. Cwt. Cwt. lb.
Gross Gross
Cwt. Cwt. lb. lb. lb. lb. lb. lb. lb.
Cwt. Gross lb. |
0 2 2 0 4 0 25 0 16 0 7 0 6 0 4 8 3 0 25 0 Ad valorem Ad valorem Ad valorem 9 0 Ad valorem Ad valorem 10 0 10 0 20 0 25 0 0 8 Ad valorem 1 8 0 8 Ad valorem Ad valorem Ad valorem 25 0 50 0 0 12 0 10 1 1 0 10 0 9 0 9 0 8 Ad valorem 30 0 3 0 1 0 |
5 per cent. |
| Twist Mule No. 15 and lower Nos. Nos. 16 to 24 Nos. 25 to 32 Nos. 33 to 42 Nos. 43 to 52 Nos. 53 to 60 Nos. 61 to 70 Nos. 71 to 80 And so on, one anna to he added to the valuation per lb. for every count of ten, or part of a count of ten, above 80. Water No. 20 and lower Nos. Nos. 21 to 30 Nos. 31 to 40 Nos. 41 to 50 Above 50 Twist, Orange, Red, and other colours except Turkey Red2 Twist, Turkey Red, all kinds2 |
lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. |
0 5 0 7 0 8 0 9 0 11 0 12 0 14 0 15 0 8 0 9 0 11 0 13 1 0 0 13 1 6 |
3 per cent. |
|
| 17 18 19 20 21 |
Cotton goods, all other sorts Drugs and Medicines, except Opium Aloes, black Aloes Socotra Assaf tida (h ng) Assaf tida coarse (h ngr ) Camphor, Bhemsaini (baras) Camphor, refined, cake Camphor, crude, in powder Cassia lignea Salep Senna leases All other sorts, except quinine which is free Dyeing and Colouring Materials Aniline dyes Magenta and Roseine Rosin Cochineal Gallnuts, country, Myrabolam Gallnuts, Persian Madder or manj th Orchilla weed Sapan wood and root All other sorts Earthen-ware (except earthen-ware piping), China, China Clay and Porcelain.. Fireworks China All other sorts Flax and Articles made of Flax Canvas, European sail, not exceeding 40 yards Piece-goods All other sorts, including linen-thread |
Cwt. Cwt. Cwt. Cwt. lb. Cwt. Cwt. Cwt. Cwt. Cwt.
oz. lb. Cwt. Cwt. Cwt. Cwt. Cwt.
Box of 133 lbs.
Bolt
|
Ad valorem 11 0 25 0 55 0 10 0 80 0 65 0 40 0 38 0 80 0 5 0 Ad valorem 0 4 1 4 4 0 25 0 12 0 5 0 5 0 Ad valorem Ad valorem 30 0 Ad valorem 15 0 Ad valorem Ad valorem |
5 per cent. |
| 22 23 |
Fruits and Vegetables Almonds without shell Almonds without in the shell Cajoo-kernels Cocoanut Coooanuts kernel-(khopva) Currants, European Currants, Persian Dates, dry, in bags Dates wet, in bags Dates in pots Figs, European Dates Persian, dried Garlic Pistachio-nuts Prunes, Bussorah Raisins, black, Persian Gulf, Red Sea, and Kishmish Dates Munakka, Persian Gulf, and Red Sea. Dates Malaga and bloom Dates other sorts Walnuts All other sorts, except Bedmushk, Bajarbattu-nuts, and fresh fruits and vegetables not separately enumerated, which are free Glass, Glass-ware, Beads, False Pearls and False Corals Bangles, Glass, China, gilt Beads, China Coral, false Bangles, Glass, China not gilt Pearls, false B jria Boria Jouria Nathia Tachea Wattanah All other sorts of beads, false pearls and glass, except bottles used to bottle beer, wine, spirit, or aerated waters, which are free |
Cwt. Cwt. Cwt. Thousand Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. lb.
Cwt.
100 Pairs 100 Pairs Cwt.
133 lbs. 100 supl. feet 100 supl. feet L kh Thousand Thousand L kh
|
30 0 11 0 10 0 30 0 8 8 35 0 12 0 4 8 3 8 7 0 42 0 6 8 5 0 20 0 16 0 16 0 7 0 0 10 Ad valorem 5 8 Ad valorem 6 0 3 0 30 0 Ad valorem 32 0 25 0 7 0 5 0 1 4 8 0 0 6 1 0 10 0 Ad valorem |
5 per cent. |
| 24 25 26 27 |
Gums, Gum Resins, and Articles made of Gum or Gum Resin Copal Cutch and Gambler Gum Ammoniac Gum Arabic Gum Bdellium (common gum) Gum Benjamin Gum Olibanum or frankincense Kino Myrrh Gum Persian (false) Rosin All other sorts Hardware and Cutlery, including Ironmongery and Plated-ware, but excluding Machinery and the component parts thereof, which are free, and Agricultural Implements, which also are free Hemp and Articles made of Hemp Piece-goods All other sorts, except rope Hides and Skins, except raw or Salted Hides or Skins, Which are Free Hides Border Buffalo Cow Skins Calf Chamois Goat Lamb Roan Sheep All other sorts |
Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt.
Each. Score Score Doz. Doz. Score Score Doz. Score
|
65 0 10 0 12 0 15 0 5 0 40 0 12 0 12 0 10 0 30 0 3 0 5 0 Ad valorem Ad valorem Ad valorem Ad valorem 30 0 80 0 60 0 45 0 6 0 16 0 6 0 30 0 11 0 Ad valorem |
5 per cent. |
| 28 29 30 31 |
Instruments and Apparatus Musical Drawing, Measuring, Optical, Phrawing, Measuring Optical, Photographic (including materials for Photography), Surveying, and Surgical (including surgical appliances) Ivory and Ivory-ware Unmanufactured Elephants' grinders Elephants' tusks, each exceeding 20 lbs. in weight Elephants' tusks not less than 10 lbs. and not exceeding 20 lbs. each Elephants' tusks each less than 10 lbs. Sea-cow or moye teeth, each not less than 3 lbs. Sea-cow or moye teeth, each less than 3 lbs. Articles made of ivory Jewellery, including Plate Silver-were, plain other Silver-were, embossed than or chased Furopean All other sorts, except precious stones and pearls, which are free Leather and Articles made of Leather, including Boots, Shoes, Harness and Saddlery, but Excluding Belting for Driving Machinery, which is free |
Cwt. Cwt. Cwt. Cwt. Cwt. Cwt.
Tolah Tolah
|
Ad valorem Ad valorem 125 0 450 0 325 0 175 0 175 0 60 0 Ad valorem 1 2 1 8 Ad valorem Ad valorem |
5 Per cent. |
| 32 |
Liquors Ale, beer and porter Cider, and other fermented liquors liqueurs Spirit, for use exclusively in arts or mauufactures or in chemistry, which has been rendered effectually and permanenty unfit for human consumption. Spirit, others sorts Wines Champagne and all other sparkling wines Claret, and still Burgundy All other sorts of still wines |
Impl. Gallon or six Quart bottles Impl. Gallon or six Quart bottles
Ad valorem Impl. Gallon or six Quart bottles of the strength of Landon proof Impl. Gallon or six Quart bottles Impl. Gallon or six Quart bottles Impl. Gallon or six Quart bottles |
Ad valorem
|
One anna. Rs. 4. 10 per cent. Rs. and the duty to be increased in proportion as the strength of the spirit exceeds London proof. Rs. 2-8 Rs. 1. Rs. 1-8. |
| 33 34 35 36 37 38 39 |
Matches, Lucifer, and all other sorts Mats Floor-matting, China and Singapore, of all sorts All other sorts, except coir matting Metals, unwrought, wrought, and Articles made of Metals Brass Beads, Gh ngr , China Old Sheets, rolls, very thin Wire All other sorts except coir-matting Copper Australian cake Bolt Brazier's China cash Japan Nails and composition-nails Old Pigs and slabs, foreign Sheet, sheathing, and plate Tiles, ingots, cakes, and bricks Other sorts, unmanufactured China, white copper-ware Foil or dakpana Wire All other sorts Gold Leaf, European Gold Leaf, Mock Iron Anchors and cables Angle and T iron Beams, pillars, girders, bridge-work, and other descriptions of iron, imported exclusively for building purposes Flat, square and bolt, including Scotch Galvanised .. Galvanised Sheets and ridging Hoop, plate and sheet Nails, rose, clasp, and flat headed, rivets and washers Nails, other sorts, including galvanised Nail-rod Old Pig Pipes and tubes . Rice bowls Rice bowls Rod, round, British, not exceeding half-inch diameter Rod exceeding half-inch diameter Swedish, flat and square Tinned plates All other sorts, including wire, but excluding railway-materials, and kent-ledge, which last-named article is free Lametta, double reels Lametta single reels Lead Ore, Galena Pig Pipes Sheets, tea Sheets, tea other sorts Orsidue and brass-leaves, foreign, European Orsidue and brass-leaves, China Patent or Yellow Metals, sheathing, sheets, and bolts Ditto ditto old Quicksilver Shot, bird Steel, excluding railway-materials Blistered .. British and foreign other than Swedish Cast Spring Swedish Tin, Block Tin, other sorts Zinc or Spelter Nails Plate and other shapes, soft Plate and other shapes, hard Sheet or zinc sheathing All other sorts Military and other Uniforms and Accoutrements, &c., except Uniforms and Accoutrements imported by a Public Servant for his Personal use, which are free Naval Stores not otherwise Described, Except Oakum, which is free Oils Cassia Grass Jinjil or til Kerosine, paraffine, petroleum, rock and shale oils of all descriptions Linseed, European Naphtha Otto of sorts Sandalwood Turpentine Whale (except spermaceti) and fish Wood All other sorts, except cocum and slush fat, which are free Oil and Floor Cloth |
Hundred
Thousand Cwt. Cwt. lb.
Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt.
lb. 100 leaves lb.
100 leaves 20 books
Ton Cwt. Cwt. Ton Cwt.
Ton Cwt. Ton
Set of ten six Ton Ton Ton Cwt.
Score Score Cwt. Cwt.
Cwt. Cwt. lb. lb. Cwt. Cwt. Cwt. Cwt. Cwt.
Cwt. Cwt. Cwt. Cwt.
lb. Cwt. lb. Impl. Gallon Impl. Gallon Cwt. oz. lb. Impl. Gallon Cwt. Cwt.
|
Ad valorem 70 0 Ad valorem 0 14 35 0 90 0 0 8 Ad valorem 50 0 50 0 52 0 30 0 48 0 48 0 48 0 46 0 52 0 48 0 Ad valorem 1 2 3 0 0 10 Ad valorem 3 0 5 0 Ad valorem Ad valorem Ad valorem 100 0 11 0 11 0 135 0 12 8 Ad valorem 120 0 2 0 55 0 Ad valorem 4 0 2 0 130 0 100 0 160 0 15 0 Ad valorem 4 8 2 4 13 0 11 0 Ad valorem 20 0 12 0 1 2 0 14 42 0 37 0 2 8 16 0 9 0 9 0 25 0 10 0 10 0 50 0 Ad valorem 14 0 15 0 11 0 17 0 Ad valorem Ad valorem Ad valorem 3 0 15 0 1 12 15 0 0 12 2 0 30 0 10 0 8 0 1 10 15 0 15 0 Ad valorem Ad valorem |
5 per cent 1 per cent 5 per cent 5 per cent 5 per cent |
| 40 |
Opium not covered by a Government pass |
Seer of 80 tolahs |
|
Rs. 24. |
| 41 42 43 44 |
Paints, Colours, Painters' Materials, and Compositions for Application to Leather and Metals Ochre other than European, all colours Paints of sorts Paints of Composition Paints Patent driers Prussian blue, China Prussian blue, European Red lead Turpentine Verdigris Vermilion, Canton White lead All other sorts Paper Wall-paper Perfumery Atary, Persian Perfumed spirit in wood, or in bottles containing more than half a pint Rose-flowers, dried Rose-water All other sorts, including perfumed spirit in bottles containing not more than half a pint Piece Goods, Not Otherwise Described |
Cwt. Cwt. Cwt. Cwt. lb. lb. Cwt. Impl. Gallon Cwt. Box of 90 bundles Cwt.
Cwt. Impl. Gallon Cwt. Impl. Gallon
|
1 8 12 0 25 0 14 0 0 8 14 0 1 10 75 0 150 0 12 0 Ad valorem Ad valorem 15 0
13 0 1 12 Ad valorem Ad valorem |
5 per cent. Rs. 4. 5 per cent. |
| 45 46 47 |
Pipes and other implements used in the consumption of Tobacco . Pitch, Tar and Dammer Bitumen Dammer Pitch, American and European Pitch, Coal Tar, American and European Tar, Coal Tar, Mineral Provisions and Oilman's Stores Bacon in canisters, jowls and cheeks Beef and pork Cheese China preserves Flour Ghee Groceries not otherwise described Pork-hams Salted fish3 Tongues, salted Vinegar, European, in wood Vinegar, Persian Vinegar Country All other sorts, except b chedemer, fish-maws, shark-fins, singally and sozille, which are free |
Cwt. Cwt. Cwt. Cwt. Cwt.
lb. Tierce of three cwt. Barrel of two cwt. lb. Box of six Jars Barrel or sack of 2001bs. Cwt.
lb. cwt. Keg of six Impl. Gallon Impl. Gallon Impl. Gallon
|
Rs. A. Ad valorem Ad valorem 5 0 6 0 2 8 6 0 2 8 Ad valorem 0 9 60 0 40 0 0 10 8 0 15 0 36 0 Ad valorem 0 10
10 0 1 8 0 12 0 6 Ad valorem |
5 per cent. 12 annas.3 5 per cent. |
| 48 |
Railway Materials Of iron Steel rails and other articles made of steel intended for the permanent-way of railways All other sorts, including carriages and trucks |
|
Ad valorem Ad valorem Ad valorem |
1 per cent 5 per cent |
| 49 |
Salt Imported into British Burma Imported into Bengal Imported into any other part of British India |
Indian maund of 3,200 tolahs. Indian maund of 3,200 tolahs. Indian maund of 3,200 tolahs. |
|
3 annas. Rs. 3-4. Rs. 3-13. |
| 50 51 |
Seeds Castor Cummin Cummin black Linseed Methi Mustard, rape, or sarson Quince seed or bihi-dana Soz r All other sorts, except seeds imported by any Public Society for gratuitous distribution, which are free Shells and Cowries Chanks Large shells, for cameos White, live White dead Cowras From Mozambique and Zanzibar From other places Cowries B z r, common Maldive Sankhli Yellow, superior quality Mother-of-pearl Tortoise-shell Tortoise nakh All other sorts, including nakhla |
Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt. Cwt.
Hundred Hundred Hundred Hundred Hundred Cwt. Cwt. Cwt. Cwt. Cwt. lb. lb.
|
4 8 13 0 4 8 5 8 4 0 4 8 30 0 20 0 Ad valorem 10 0 6 0 3 0 3 0 0 8 2 8 10 0 50 0 5 0 30 0 6 0 1 0 Ad valorem |
5 per cent |
| 52 53 54 55 56 57 58 |
Silk, and Articles made of Silk Floss Piece goods Raw Silk Chah ram and Cochin China Mathow Other kinds of China Panjam and Kachra Persian Siam Sewing thread, China All other sorts Soap Spices Aniseed star Betelnuts Goa In the husk White, Srivarddhan All other sorts Chillies, dried Cloves Cloves in seeds, Narlavang Mace Nutmege Nutmegs in shell Pepper, black and long Pepper white All other sorts Stationery (except Paper, which is free) Sugar China, candy Loaf Soft All other sorts of saccharine produce Tea Black Green Tobacco Manufactured Unmanufactured |
lb.
lb. lb. lb. lb. lb. lb. lb.
Cwt. Cwt. Thousand Cwt. Cwt. Cwt. Cwt. lb. lb. lb. Cwt. Cwt.
Cwt. Cwt. Cwt.
lb. lb.
|
Rs. A 8 0 Ad valorem 4 0 1 12 7 0 1 4 5 0 2 8 8 0 Ad valorem Ad valorem 35 0 12 0 2 0 18 0 5 0 8 0 40 0 16 0 1 2 1 0 0 8 25 0 32 0 Ad valorem Ad valorem 20 0 23 0 13 8 Ad valorem 0 12 1 4 Ad valorem Ad valorem |
5 per cent |
| 59 60 61 62 |
Toilet Requisites, not other wise described Toys and Requisites for all Games Umbrellas China paper kettisals Cotton, steel-ribbed Cotton cane-ribbed Cotton oiled, other than European All other sorts Woollen Goods Braid Hosiery Piece-goods All other sorts |
Box of 110 Each Box of 110 Each Box of 110 Each
|
Ad valorem Ad valorem 30 0 0 13 0 12 0 10 Ad valorem Ad valorem Ad valorem Ad valorem Ad valorem |
5 per cent. |
| No. |
Names of Articles. |
Per |
Tariff Valuation. |
Rate of Duty. |
| Rs. A. |
||||
| 1 |
Dyeing and Colouring Materials Indigo Leaves, green or dry Manufactured |
Ton Indian maund of 3,200 tolahs. |
|
Rs. 3. |
| 2 |
Grain and Pulse Rice in the husk (paddy) Rice not in the husk |
Ton Indian maund of 3,200 tolahs. Ton Indian maund of 3,200 tolahs. |
|
3 annas. |
| 3 |
Lac Button Seed Shell Stick All other sorts, except lac-dye, which, is free |
Cwt. Cwt. Cwt. Cwt.
|
65 0 45 0 80 0 35 0 Ad valorem |
4 per cent. |
1. Duty to be charged either on the mark or on the actual length.
2. Duty to be charged on the grey weight of the coloured yarn: when this is not ascertainable, the actual wharf-weight, or invoice-weight, to be taken.
3. Duty to be levied only on salted fish imported into the Bombay Presidency except Sindh, and into such other parts of British India as the Governor General in Council may, by notification in the Gazette of India, from time to time direct.