Section 4. Notwithstanding anything contained in Fart V of Schedule I1 to the Indian Tariff Act, 1894, or in se

4. Notwithstanding anything contained in Fart V of Schedule I1 to the Indian Tariff Act, 1894, or in section 4 `~ 1 1 1` of 1894- of the Indian Finance Act, 1931, the duty of customs to be levied and collected on wheat flour imported into any port to which this Act applies shall be at the rate of two rupees per hundredweight. 5. (I) If, after such inquiry as he thinks necessary, the Governor General in Council is of opinion that the duty of customs imposed by section 2 has become unnecessary or excessive, he may, by notification in the Gazette of India, remit such duty or reduce it to such extent as he thinks fit. (2) If, after such inquiry as he thinks necessary, the GOTTernor General in Council is of opinion that the duty of clistoms imposed by section 4 is excessive he may, by notification in the Gazette of India,- (a) reduce such duty to such extent as he thinks fit, but not so as to make it lower than an ad valo~em. duty of twenty per cent., or - (b) declare that section 4 shall cease to have effect. I I J 1 I ,