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Coriander seed

Cotton goods, viz.-Grey cambrics, grey jaconets, grey shirtings [on
an assessed value of 55 c. per lb., for every Rs. 100 of value
thereof]

Grey domestics, grey long-cloths, grey mule twist, Nos. 30 to 60,
grey sheetings, grey tea-cloths [on an assessed value of 45 c.
per lb., for every Rs. 100 of value thereof]

Yarn, Turkey red; [on an assessed value of 90 c. per lb. gross
weight, for every Rs. 100 of value thereof].

Yarn, other colours [on an assessed value of 55 c. per lb. gross
weight, for every Rs. 100 of value thereof]..

Other cotton goods, for every Rs. 100 of the value thereof.

Cummin Seed..

Cutch

Dates

Fennel Seed

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per cwt.

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Fish (dried or salted), roes, fins, skins and blood, the produce of creatures living in the sea

Fish, Maldive (umbalakada)

Flour (wheat)..

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Garlic

Ghee..

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Iron, corrugated (35 c. per cwt.)..

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Iron, galvanised, viz., guttering, nails, piping, ridging, rivets, sheets, and sheets corrugated, spouting, strapping, screws, tiles, washers, wire (75 c. per cwt.)

Iron nails and tacks of sorts and rivets

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Rice, wheat, grain, peas, beans, and other grain, except barley for brewing, and paddy

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Spirits (not being sweetened or mixed with any articles so that the degree or strength thereof cannot be ascertained by Sykes' hydrometer), for every gallon of the strength of proof by such hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for any greater or less quantity than a gallon, provided that in no case shall duty be less than at the rate of Rs. 5 per gallon

Brandy...

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Other spirits, being sweetened or mixed so that the degree of strength cannot be ascertained as aforesaid, viz.:—

Liqueurs and cordials

Unenumerated

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Wines in wood, except claret, still hock, and ginger.. Cartridges, fuse, dynamite, detonators, percussion caps, and fireworks, for every Rs. 100 of the value thereof

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All other goods, wares, merchandise and machinery not otherwise charged with duty, or prohibited, and not comprised in the Table of Exemptions hereinafter set forth, for every Rs. 100 of the value thereof

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TABLE OF EXEMPTIONS.

Aërated water bottles, animals (horses, mules, asses, neat cattle, and all other live stock), areca-nuts, arrowroot, blotting paper, books and maps (printed), bricks and tiles and glass tiles, bullion, coin, pearl oysters, pearls and precious stones (unset), cardamoms, cards, blank (Christmas, wedding, and birthday), casks (empty), shooks and staves, castor seed poonac, coal, coke and patent fuel, cocoanuts and cocoanut oil, coffee, co'r yarn, rope, junks, fibre, twine, and strands, copperah, cotton wool, cowries and shells (not tortoise-shell), dammar, drawings and drawing materials, drums (iron, for oil), felt, frozen or refrigerated meat, fruit (fresh, and not in any way preserved), grindstones, gunnies and gunny cloth and filter bagging, hay and straw (cut or uncut), koop iron and hoop steel, hops, horns, ice; instruments (scientific, surgical, mathematical, &c.), jute, liquid fuel (the product of petroleum, with a flashing point not under 200° F.), lime and clay.

Machinery:-Prime movers and component parts thereof, including boilers and component parts thereof; also including locomotive and portable engines, steam rollers, fire engines and other machines in which the prime mover is not separable from the operative parts. Machinery (and component parts thereof), meaning 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 into use, require to be fixed with reference to other moving parts, and which are intended for --(a) the preparing, ginning, pressing, spinning, weaving, sewing, knitting, bleach ing, and dyeing of cotton, jute, hemp, silk, wool or other fibres, and any other process intervening between the raw material and the finished product as packed ready for market; (b) the smelting and milling of iron and other metallic ores, and the manufacture of iron, steel, and other metals; (c) the manufacture of leather, sugar, indigo, silk, paper, soap, gas, oil, flour, cordage, rope, and twine; (d) the milling of rice; (e) the drying and rolling of tea; (f) the pulping of coffee; (g) printing presses; (h) foundries and workshops of iron and other metals; (7) railway workshops; () the refining of petroleum and the manufacture of vegetable oils; (k) the crushing of bones and bricks; (7) the manufacture of lac; (m) potteries; ()sawmills; (o) mining, navigation, agriculture, and pumping; () such other manufactures and industries as the Governor in Executive Council may from time to time specify. Provided that the term does not include tools and implements 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 indispensable or the

working of the machinery, and are, owing to their shape or to other special quality, not adapted for any other purpose.

Note.-Manchinery and component parts thereof made of substances other than metal are included in this entry.

Manures of all sorts, and ingredients imported solely for the manufacture of manures, and certified as such by the importer.

Metals (all unwrought), T and channel bars, angles, plates, sheets, and rolled joists, iron or steel, but not galvanised iron, brass sheets, iron (angle and Swedish bar, bar, flat, square, bolt or round, rod, and nail rod, pig, plates and sheets, not galvanised), lead (sheet, pipe, and pig), tin and zinc (in cake or slab), steel (blister and cast), tin plates, screws for tea boxes, sheets, iron, tea boxes (imported in shooks), solder, soldering fluid, tanks (iron), tea lead, tea lead foil.

Nets (fishermen's), oil (the produce of creatures living in the sea), olas, orchilla weed, palmirah fibre, paper and envelopes, ruled and unruled, with or without printed heading, all exercise books and manuscript note books used for educational purposes, manuscripts, paper for lining tea boxes, passengers' baggage accompanying the passenger (wearing apparel, used bicycles, photographic cameras, and sewing machines, and instruments intended for the professional use of passengers), plants, trees and seeds intended for agricultural and horticultural purposes, plumbago, printing materials, printed labels and music, prints and pictures, printed almanacs and show cards, and plates with their frames, rattan, resin, regimental clothing, uniforms, necessaries, accoutrements, and band instruments imported for the use of His Majesty's land and sea forces, including volunteers, rifles for volun. teers, saltpetre (refuse of, for purposes of manure only, as certified by the importer), seeds (cotton, castor, rape, poppy, niger, mustard, and bird), senna leaves, slates (roofing), specimens and objects illustrative of natural history, stones (ballast coral, grinding, tomb, and tablets), tallow and grease, timber (not prepared), woods (dye, sandal, and of sorts), wood, metal, paper, or other material, or any combination of wood or metal, or any other material imported in shooks or in rolls, or in any form in which they may be used in making tea boxes.

TABLE OF PROHIBITIONS AND RESTRICTIONS INWARDS.— SCHEDULE C.

Ammunition, arms, gunpowder, and utensils of war by way of merchandise except by licence from His Majesty for furnishing His Majesty's public stores only or under the directions of the Collector by authority of the Governor.

Books wherein the copyright shall be first subsisting, first composed, or written, or printed in the United Kingdom, and printed and reprinted in any other country, and of which notice that copyright subsists shall have been given by the proprietor to the Commissioners of Customs, London.

Coin, viz., false money, or counterfeit sterling coin of the realm, or any money purporting to be such, not being of the established standard in weight or fineness. Dangerous substances, viz., earth oil or mineral naphthas, fulminating powder, guncotton, nitro-glycerine, except by licence of the Governor and under regulations to be made by the Governor, with the advice of the Executive Council, from time to time, for the safe landing and deposit thereof.

Indecent or obscene prints, paintings, books, cards, lithographs, photographs engravings, or any other indecent or obscene articles.

Infected cattle, sheep, or other animals; also hides, skins, horns, hoofs, or any part of cattle or other animals which the Governor may by proclamation prohibit, in order to prevent contagious distemper.

Fish, grain, and other articles in a damaged, stinking, offensive condition, unfit for food and legitimate use, and likely to breed sickness or any contagious disorders. Ganja and bhang, or any substance containing ganja or bhang.

Parts of articles, viz., any distinct or separate part of any article not accompanied by the other part, or all the other parts of such articles, so as to be complete or perfect, if such articles be subject to duty according to the value thereof.

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Note-Dynamite, fire arms, powder, shot, caps, cartridges, and kindred articles can only be imported at Larnaca and Limassol, but then only with the High Commissioner's written permission.

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Gunpowder...

......per barrel
exceeding in
..each

Blasting powder, blasting compound, dynamite, gun cotton, and fuze

Cartridges, cartridge cases, percussion caps, and fireworks Bacon and ham.

...per oke

Beer, ale, porter and all other malt liquors in wood..per gallon Do., do., do., in bottle, per doz. reputed quart bottles and so in proportion...

Biscuits:

55. 8% a.v.

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25% a.v. 25% a.v.

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8d.

...per oke

6d.

..

20% a.v.

zd.

1 d.

4 d.

In bulk

In tins..

Botargo

per reputed ib. per oke Butter, butterine, or any substance imported for mixing with or for use as butter, but excluding butter in tins........per oke Candles

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per oke ..per 100 okes

'Portland," per barrel of 150 okes and so in

Kachkaval, touloum, and other similar qualities......per oke
Other, that is to say, Gruyere, Dutch, Cheddar, Cheshire,
Stilton, Gorgonzola, Parmesan, Roquefort, Brie, &c., and
their imitations..

Cocoa, chocolate, chicory, coffee, roast or ground.

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Copper-ware (pans, &c.)

Cordage rope and twine

Cotton lamp wick

Cotton yarns and thread, viz:-

Single, unbleached, Nos. 4 to 14

Do. do., Nos. 16 to 24

Twisted, unbleached, Nos. 16 to 32

Do., of two or more threads, known as "Tireh

Single, bleached

Twisted, bleached

Turkey red

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..per oke

..per 100 okes

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Cotton piece goods :

Grey or unbleached (Kassarsiz) cotton sheetings, linings,drills,
tea cloths, domestics, known as American bezi, dimi bezi,
Tcharshafflig, and Asdarlig
per 100 okes
White or bleached (Kassarli) cotton sheetings, drills, tea
cloths, domestics, known as American bezi, Tcharshaflig,
Dimi
per 100 okes
per 100 okes

Shirtings and Madapolams, highly dressed and finished with
stiffening material

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Do. do., not dressed or finished with stiffening material, or but
slightly so dressed

Muslins, known as Kaba Tulbent, Tanjib and Tenzif
All other manufactures of cotton

Fish, dried, salted or pickled

Fruit, viz.:-Nuts of all sorts (except cocoa-nuts)......per oke
Olives

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Fruits, bottled, or in tins or jars, per dozen pints and so in proportion

Not otherwise specified

Glass:- Common window glass of natural colour, in sheets,
imported in cases not exceeding in'weight 40 okes net per case
Glass bottles of the reputed capacity of 1,000 drams..per 100
Do. do. of 500 drams..

Do. do. of 200 drams..

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Glass demijohns of the reputed contents of 20 okes, and so in proportion

Glass manufactures not otherwise specified

Gum mastic

Do. bark..

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5d. 3d. 54d.

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6 d.

4 d. 2d.

2d.

,, oxen, exceeding in weight 3 okes dry or 6 okes fresh

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do. not exceeding in weight 3 okes dry and 6 okes fresh,,
goats

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Jams and jellies, per dozen reputed lbs. and in proportion

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Matches, wooden-For every gross of boxes, containing in each

And so on for each gross of boxes, for each additional 100
matches, or part thereof..

Mineral and aerated waters, per dozen reputed pint bottles....
Oils in bulk:- Olive oil...

Linseed oil

Other oils..

Paints and colours (except artists' colours)
Petroleum in cases, not exceeding 25 okes each, net weight

per case

Do., exceeding 25 okes each net weight and in barrels.. per gallon
Provisions, tinned, of all descriptions not otherwise specified
Rice..

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8% a.v.
IS. id.

138. 44d.
25. 2d.
16. 7d.
28. 2d.

13d.

44d. jd.

per 100 okes

8% a.v.
is. 7d.

5S.

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15.

1d.

8 a.v.

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Pimento

Spirits of all sorts, spirituous compounds, liqueurs, and cordials

per gallon

Spirits imported in the island of Cyprus mixed with any ingredient, and although thereby coming under some other designation, shall nevertheless be deemed to be spirits, and be subject to duty as such.

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