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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 1st 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 diplomatic, military, or police uniform. (b) A 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. (e) Swords for presentation as army or volunteer prizes. (f) Arms, ammunition, and military stores imported with the sanction of the 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. (g) 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 list, 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 purchased 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 to 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..

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sporting.....

All other sorts of arms, ammunition, and military stores"....

10 p.c.

.per lb.

5

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Liquors, Opium, Salt, and Salted Fish.
Liquors: Ale, beer, and porter, imp. gall. or six quart bottles
Cider and other fermented liquors
Liqueurs...

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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.... 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

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
London proof
Spirit, perfumed, in wood or in bottles per imp. gall.
six quart bottles
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 imp. gall. or of six quart bottles
the strength of London proof
Wines:-Champagne and all other sparkling wines not con-
taining more than 42 p.c. of proof spirit, per imp. gall, or
six quart bottles
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...
Opium, not covered by a Government pass..per ser of 80 tolas

...per imp. gall, or six quart bottles

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Salt, per Indian maund of 824 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 824 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 to time prescribe.

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Horses, cattle, sheep, and all other living animals of all kinds
Articles of Food and Drink.

free.

Coffee

...per cwt.

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Fruits and vegetables (except fresh fruit and vegetables not separately enumerated, which are free) :

Almonds without shell..

....per cwt.

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Figs, Persian, dried

Garlic

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Hops

free.

Pistachio nuts.

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Prunes, Bussora (álu Bokhara)..

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Raisins, black

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Kishmish...

Munakka,.

Other sorts.

Walnuts

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All other sorts, except fresh fruits and vegetables not separately enumerated, which are free

Grain and Pulse

Mineral and aerated waters, and all unfermented and non

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free. free.

a.v.

a.v

Beef and pork

a.v.

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All other sorts of provisions, oilman's stores, and groceries

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from Mauritius
Egypt

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white from Java..................

All other sorts including saccharine produce of all kinds and confectionery

Tea, black...
Green

Chemicals, Drugs, Medicines and Narcotics, and
Dyeing and Tanning Materials.

Chemical products and preparations :

Acid, sulphuric..

Alkali, country (sajji-khár).

Alum

Arsenic

China mansil...

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a.v.,

24 p.c.

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Bicarbonate of soda..

Copperas, green

Explosives, namely, blasting gelatine, dynamite, roburite,

tonite, and all other descriptions...

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All other sorts of chemical products and preparations

Drugs, medicines, and narcotics :--

Socotra

Aloes, black

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All other sorts of drugs, medicines, and narcotics, except... opium

Dyeing and tanning materials :

Alizarine dyes, all colours, dry, 40%

free

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* Exclusive of the "additional" and "special" imposed on bounty receiving ugar. See first page of the British India Tarift.

EE

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a. V.

All other sorts of dyeing and tanning materials

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 mills, 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 exempt. Winnowers, threshers, mowing and reaping machines, elevators, seed crushers, charf cutters, root cutters, horse and bullock gears, ploughs, cultivators, scarifiers, harrows, clod crushers, seed drills, hay tedders and rakes. Also the following articles used in the manufacture of cotton, namely bobbins (warping), forks for looms, healds, heald cords, heald knitting needles, laces, lags and needles for dobbies, pickers (buffalo and others), picking bands, picking levers, picking sticks (over and under), 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 prime mover is not separable from the operative parts; machinery (and component parts thereo:), 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. 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 the working of the machinery and are, owing to their shape or to other special quality, not adapted for any other purpose..

Metals, unwrought and wrought, and articles made of metals:--
Brass, orsidue, leaves (Europe)

China......

...free

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Angle, T and channel other than Lowmoor or Swedish, ton

Angle and T, other than Lowmoor

(if galvanised )...

Channel (if galvanised)

Tiles, ingots, cakes, bricks, pigs and slabs

China, white, copper-ware..

Foil or dankpana, white, 10 in. by 44 in... per 100 leaves

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All other sorts, unmanufactured and manufactured

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50

.per lb.

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Silver bullion or coin, except current coin of the Govern

ment of India, which is free

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