Section I

ARTICLE 18 I. Article 18 of Schedule A of the said Act XI of 1862 and the Note thereto are repealed, and instead thereof, the following words shall be read as Article 18, and the Note thereto:— ARTICLE 18.—Machinery used exclusively for purposes of agriculture, navigation, mining, or manufacture, or for Railway purposes, and materials forming necessary component parts of such machinery... Free. And the Officer in charge of the Custom House, subject to the orders of the Local Government acting under the general instructions of the Government of India, shall decide what Articles come within the definition of such machinery, or materials forming component parts thereof, and such decision shall be final in law.