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duty of 25 per cent. on the exportation by sea of indigo, the produce of the Vizier's dominions.
Note.-By Reg. 1815, a drawback is allowed on indigo exported to the United Kingdom in British registered or Indian-built ships, trading according to law, as follows:-If the produce and manufacture of territories belonging to this Presidency, the whole amount of duty; if the produce and manufacture of the Vizier's, or any other native power, after the same rate as the preceding, although the duty levied may have been higher.
5 per cent. ad valorem, on the exportation by sea only, of tallow, tallow candles, and hog's lard; salted provisions and purser's stores.
A drawback of 2 per cent. is allowed on the exportation by sea of the following articles :
Long pepper, piplamul, dry ginger, aniseeds, cardamums, coriander seeds, cummin seeds, adjuan seeds, camphire, cherayta, Columbo root, copal or karoba, galbanum, gum Arabic, spikenard, mastic, hurrah, buhera, ownla, myrrh, Soonamooky leaf, senna, storax, stick lac, lahi joory lac, shell lac, cake lac, seed lac, attah, awl or morinda, cochineal, cossum flower, dhye flower, hursinghar flower, loadh, munjeet or madder, toond flower, sapan wood, red sandal wood, white ditto, yellow ditto, ugger or aloe wood, and tuggur.
The same drawback is allowed on the exportation to Europe or America, of sugar, jaggery, goor, and syrup.
A drawback of 5 per cent. is allowed on the exportation by sea, of such cotton piece-goods, silk piece-goods, goods made partly of silk and partly of cotton, and all such silk as shall have previously paid a duty of 71 per cent.
An additional duty of 25 per cent. is charged on the re-exportation by sea, of all foreign articles, which have paid an import or transit duty, not exceeding 21 per cent.
The goods specified above, after having paid the prescribed duties once, are not liable to any further impost, save such additional duties as they may be particularly subject to, on their exportation by sea. All goods not specified above, are liable to a duty of 5 per cent. on importation or exportation by sea, with the exception of the following, viz.
IMPORTS.-Teak timber, horses, bullion, coin, precious stones and pearls, goomootoo, and other articles (coir excepted), used for the manufacture of cordage.
EXPORTS.-Grain of all sorts, precious stones and pearls, opium purchased at the Company's sales, carriages, palanquins, and spirits distilled
after the European manner in the provinces under this Presidency, to an amount not exceeding 1000 gallons.
A drawback of the whole amount of duty is allowed on hemp and sunn, the produce of any part of India, exported to the United Kingdom.
On the exportation to the United Kingdom of all other articles liable to duty (including saltpetre), such a drawback is allowed as shall reduce the duty actually receivable by Government to 2 per cent.
The prices of those articles, on which the duties are levied ad valorem, are specified in books of rates which are kept for public inspection at the different custom-houses, &c. If any article is omitted in the book of rates, its value is taken at an advance of 20 per cent. on the prime cost, as proved by the invoice, or otherwise to the satisfaction of the Collector. Damaged goods are rated at their actual value.
In the enumeration of articles subject to duty, the maund, where not otherwise specified, is always taken at 80 Calcutta Sicca weight per seer.
Any attempt to pass a larger quantity of goods than is specified in the application to the Collector, or subsequently to pass a larger quantity than is described in the rowannah, or pass, subjects the whole of the goods to confiscation. An attempt to pass goods of superior value to those specified in the pass, subjects them to double duties.
Free rowannahs, entitling the goods to pass without question, are granted by the Collectors at Calcutta, Chittagong, and Balasore, on such articles as are exclusively imported by sea, on payment of a duty of per cent. on the value, and a fee to the Collector of 1 rupee per mille.
Goods found in transit, unaccompanied by a rowannah, are chargeable with double duties; and in the event of the owner refusing or omitting payment, such part of them as may be deemed equivalent to the duties, is seized, and after three months sold, and the balance of the proceeds of the sale is paid to the owners, the duties and custom-house charges being first deducted. Any attempt clandestinely to pass goods within the limits of any of the chokies, unaccompanied by a rowannah, or without having paid the duties, is punished by confiscation of the whole.
The transportation of all arms and military stores, without a pass from Government, is strictly prohibited; the importation of opium, the produce or manufacture of any foreign country, is also prohibited.
By Regulation, 1823, the following alterations are made in the export duties:
Schedule of Duties payable on Exportation by Sea of the under-mentioned Goods, imported from the Interior of the Country.
The following Table exhibits the changes and modifications of the Import Duties:
TABLE OF THE RATES OF DUTIES
Levied on the following Goods (not being the Produce or Manufacture of the United Kingdom, or of Foreign Europe), on their Importation into Calcutta by Sea, on British or Foreign Bottoms; and the Drawbacks allowed on Re-exportation to the United Kingdom, by Vessels trading under the Provisions of the Acts for regulating the direct and circuitous Trade between the United Kingdom and India.
The Duty on Goods imported on Foreign Bottoms is double that of the First Column.