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Exception 1.- Articles falling under the 5th, 6th, 8th, 9th, or 10th head of the foregoing list, when they appertain to a firearm falling under the ist or 3rd head, and are fitted into the same case with such firearm, are free. Exception II.--The following are also free, namely :-(a) Arms forming part of the regular equipment of an officer entitled to wear liplomatic, military, or police uniform. (6) Å sword, a revolver, or a pair of pistols when accompanying an officer of His Majesty's Regular Forces, or a commissioned officer of a volunteer corps, or certified by the commandant of the corps to which such officer belongs, or, in the case of an officer not attached to any corps, by the officer commanding the station or district in which such officer is serving, to be imported by the officer for the purposes of his equipment. (c) Swords and revolvers which are certified by an Inspector-General of Police to be part of the ordinary equipment of members of the police force under his charge. (d) Swords forming part of the equipment of native commissioned officers of His Majesty's army. () Swords for presentation as army or volunteer prizes. (f) Arns, ammunition, and military stores imported with the sanction of ihe Government of India for the use of any portion of the military forces of a Native State in India which may be maintained and organised for Imperial service. (8) Morris tubes and patent ammunition when imported by officers commanding British and Native regiments or volunteer corps for the instruction of their men. Proviso 1.-No duty in excess of 10 p.c., a.v., shall be levied upon any of the articles mentioned in the foregoing lisi, when they are imported in reasonable quantity, for his own private use, by any person lawfully entitled to possess the same. Proviso 2.-When any articles which have been otherwise imported, and npon which duty has been levied or is leviable under numbers 1 to 10 are pur. chased retail from the importer by a person lawfully entitled as aforesaid, in reasonable quantity for his own private use, the importer may apply, to the Customs collector for a refund or remission (as the case may be) of so much of the duty thereon as is in excess of 10 p.c., a.v.; and if such collector is satisfied as 10 the identity of the articles and that such importer is in other respects entitled to such refund or remission, he shall grant the same accordingly. Gunpowder, common.
...... per lb,
10 p.c. sporting All other sorts of arms, ammunition, and military stores
Tariff Val. Duty: Liquors, Opium, Salt, and Salted Fish.
Rs, a Liquors:-Ale, beer, and porter, imp.gall.or six quart
bottles Cider and other fermented liquors Liqueurs.. Spirit intended to be used exclusively in arts or manufactures, or in chemistry, and which has been rendered effectually and permanently unfit for human consumption....
5 p.c. a.v. Spirit when used in drugs, medicines, or chemicals in a proportion of less than 20 p.c. of spirit of the strength of London proof
5 p.c. a.v. Spirit when so used in a proportion of 20 p.c. and upwards, and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof, per imp.gallon or six quart bottles of the strength of
6 0 Spirit, perfumed, in wood or in bottles per imp. gall.
six quart bottles
8 0 Spirit, other sorts, and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof, per impgall, or of six quart bottles the strength of London proof
6 0 Wines:---Champagne and all other sparkling wines not containing more than 42 p.c. of proof spirit, per imp. gall.or
Six quart bottles
8 All other sorts of wines not containing more than 42 p.c.
of proof spirit ......per imp. gall. or six quart bottles Provided that all wines containing more than 42 p.c, of
proof spirit shall be liable to duty at the rate applicable
to spirit, other sorts. Liqueurs..... · per imp.gall. or six quart bottles
6 0 Opium, not covered by a Government pass.. per ser of 80 tolas
24 0 Salt, per Indian maund of 82% lb, avoirdupois weight. The rate at which excise duty is for the time being leviable on salt manufactured in the place where the import takes place.
Salted fish, wet or dry, per Indian maund of 82% lb. avoirdupois weight. Such rate or rates of duty not exceeding twelve annas, as the Governor-General in Council may, by notification in The Gazette of India, from tim 10 time prescribe.
40 0 23 o
8 0 13 O
o a.. 8 0
Articles of Food and Drink.
...... per cwt. Fruits and vegetables (except fresh fruit and vegetables not
separately enumerated, which are frec):Almonds without shell..
. per cwt.
..per cwt. Currants, European, in cases
rately enumerated, which are free
Racon in cans and canvas, jowls, and cheeks..
per box of six jars
..per cut. In the husk
All other sorts
a.v a.v. a.V. 1 a.v.
.. per lb.
.. per lb.
• per imp. gall.
Stems and heads
In seeds, narlavang
12 o 7 o 5
Luty: Pepper, black...
• per cut.
5 pc. White
65 0 All other sorts of spices *Sugar, China, candy
· per cwt, 15 0 Loaf
14 Crystalli ed, bect
9 Crystallised, and soft, oth r than beet refined in United Kingdom..
Dyeing and Tanning Materials.
o_14 Alkali, country (sajji-khár).
.per cwt. Alum
4 10 Arsenic
23 China man il...
19 Bicarbonate of socla.. Copperas, green
2 p.c. Explosives, namely, blasting gelatine, dynamite, reburite, tonite, and all other descriptions.
S.C. Sal ammoniac
30 Sulphate of copper
16 8 Sulpliur (brimstone) flour
16 Aloe wood..
6 0 Asafotida (hing)
75 0 Coarse (hingrá).
19 Atary, Persian
15 Bánslochan (bamboo camphor) Brimstone (amalsára)
... per cwt. Camphor, part refined
1 3 Refined, cake
Crude, in powder Cassia lignea:
· per cut. 28
7 Pellitory (akalkara)
35 0 Peppermint, crystal, from China and Japan Quinine, and other alkaloids of chincona
free. Salep Sunna leaves
5 o Storax, liquid (rose mellocs or Sularas)
36 Tobacco, manufacturcu Cumanufacturul
fret All other sorts of druge, medicines, in narcotics, except
opium Dyeing and tanning materials :Alizarine dyes, all colours, dry, 40%
80%. 2R. 41a. : 100% 2R. 12a
08 - Exclusive of the "additional" and "speci u "imposed on bounty receiving uzar. Sie first page of the British India 'T: rifl.
.. per lb.
Tariff Val. Duts.
Rs. a. Aniline dýcs, liquid, indigo blue
o69 5 pc. dry
I 0 Aniline salts...
a.. Avar bark
• PCI cut.
4 0 Buzgand
40 O Cochincal
1 3 Gallnuts, inyrabolains.
26 o Madder or manjit
8 8 Orchilla Wecd..
5 4 Sappan wood and root
av All other sorts of dyeing and tanning materials
a. Metals and Manufactures of Metals. Hardware and cutlery, including ironmongery and plated ware, and including
machinery and the component parts of machinery, tools and implements to be worked by manual or animal labour, except water-lifts, sugar inills, oil presses, and parts thereof, and any other machines used in husbandry, or for preparation of such products for market, which the Governor-General in Council may exempi. Winnowers, threshers, inowing and reaping machines, clevators, seed crushers, charf cutters, root cutters, horse and bullock gears, ploughs, cultivators, scarifiers, larrows. clod crushers, seed drills, hay tedders and rakes. Also the following articles used in the manufacture of cotion, namely bobbins (warping), furks for looms, healds, heald cords, hcald knitting needles, laces, lags and needles for dobbies, pickers (buffalo and others), picking bands, picking levers, picking sticks (over and ur.der), reed pliers, reeds, shuttles (for power looms), springs for looms, strappings, and welt forks, all of which are free.... a.v., 5 p.c. Machinery, namely, prime movers and component parts thereof, including boilers
and component parts thereof; also including steam locomotive and portable engines, steam-rollers, fire-engines and other machines in which the primo mover is not separable from the operative parts; machinery (and component parts thereo:), meaning machines or sets of machines to be worked by clectric, 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. 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 for ihe working of the machinery and are, owing to their shape or to other special quality, not adapted for any other purpose..
Tariff Val Duty. Metals, unwrought and wrought, and articles made of metals :Brass, orsidue, leaves (Europe)
5 p.c. China.... Patent or yellow, sheathing, sheets, plates and bolts, cwt. Old
28 Sheets, flat or in rolls, very thin
53 Nails and composition nails
38 0 Sheathing, plate, and raised bottoms
All other sorts, unmanufactured and manufactured
1 P.C. Angle, T and channel other than Lowmoor or Swedish, ton Angle and T, other than Lowmoor Swedish
(if galvanised )...... Channel (if galvanised) Bar, Lowmoor........
........ per ton 370 0 Bar, Swedish
Tariff Val. Duty.
Bar, Swedish nail-rod, also round rod under half an inch in diameter .......
................per ton Bar, other kinds Bar, other kinds, nail-rod and round rod under half an inch in diameter .........
.. per ton Bar, other kinds (if galvanised) Bcams, joists, pillars, girders, bridge works, and other
descriptions of iron imported exclusively for building
. per ton
........ per ton
........ per ton
(if galvanised) Bar (including angle, T, and channel) hoop, plate and
..... per cwt.
boots, elbows, tees, sockets, flanges, and the like Rails, chairs, sleepers, and fish-plates, other than those
described in No. 59, also spikes (commonly known as
excluding wire netting
........ per can
... per cwt. Silver bullion or coin, except current coin of the Govern
ment of India, which is free
Bar and blooins
(if tinncd). Beams, joists
, pillars, girders, bridge work, and other descriptions of stoel imported exclusively for building
purposes. Cast and blistered of any kind not specified in this
.. per ton (if galvanised) Nails Nuts and bolts and nail-rods Old.... Pipes and tubes, including fittings therefore, such as
bends, boots, elbows, tees, sockets, flanges, and the
............ per ton
2.1. 120 o
2.V. 180 O