Advocate OS
Start free

Repealed or not in force

The Cotton Duties Act 1895, 2 of 1896 (Rep., Act 19 of 1926)

41 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. 1(1) No duty shall be levied under this Act on any goods which at the commencement of this Act are up
  3. 2Return of yarn as under section 7, Act XVII, 1894, to be delivered in February, 1896, but no duty le
  4. 3In this Act, unless there be something repugnant in the subject or context,
  5. 4Application of sections 51 and 52 of Principal Act to claims under this Act
  6. 5The provisions of section 10 of the Indian Tariff Act, 1894, shall apply to duties on cotton goods VIII of 1894 imposed under this Act
  7. 6Power to Collector to inspect mills and take copies of records and accounts
  8. 7Levy of duties on cotton goods passing into British India from foreign territory
  9. 8Application of provisions of Principal Act as to drawback to goods taxed under this Part
  10. 9Drawback in respect of yarns in mills produced, purchased or imported before the 23rd January, 1896
  11. 10Application of certain sections of Principal Act to assessment and recovery of duty under this Act
  12. 11(1) If any duty payable under this Act is not paid within the time fixed by any such notice as afore
  13. 12(1) The Chief Customs Authority may from time to time license any room or place as a warehouse for t
  14. 13If any goods are found in any mill in excess of the quantity entered in the return or not corresponding with the statement therein contained
  15. 14Application to goods so deposited of provisions of Chapter XI of Principal Act
  16. 15Exemption
  17. 16(1) The Collector, or any officer duly appointed by the Local Government in that behalf, shall have
  18. 17(1) All such copies and extracts, and all other information acquired by any such officer on the insp
  19. 18If any dutiable goods are exported by sea to any foreign port before the return in respect of them h
  20. 19When any certificate has been applied for under section 18, the quantity and particulars of the good
  21. 20(1) When any dutiable goods are exported by sea from any customs port to any foreign port, the expor
  22. 21(1) The drawback shall be allowed by the Collector if it is shown to his satisfaction that the goods
  23. 22(1) The Governor General in Council may, from time to time, by notification in the Gazette of India,
  24. 23Notwithstanding
  25. 24Sections 51 and 52 of the Principal Act shall apply to every claim for drawback under this Act
  26. 26All offences against this Act may be tried summarily by a District or Presidency Magistrate or a Magistrate of the First Class
  27. 27Section 168 of the Principal Act shall apply to all cases of confiscation of goods under this Act
  28. 28(1) The owner of every mill shall, in the case of any goods other than those for which tariff values
  29. 29Section 29
  30. 30The owner of every mill shall keep such records and books of account as may be prescribed by any rules under this Act
  31. 31The owner of every mill or place where cotton yarn is spun by machinery moved otherwise than by manu
  32. 32Application of certain provisions of Principal Act to proceedings under this Act
  33. 34The provisions of sections 198, 201, 204, 205 and 206 of the Principal Act shall be deemed to be incorporated in this Act
  34. 35The
  35. 36(1) The Governor General in Council may from time to time make rules under this Act,
  36. 37(1) Duties of customs shall be levied at the rates for the time being prescribed in the Indian Tarif
  37. 38The provisions of the Principal Act as to drawback on export shall apply to all goods upon which duty has been paid under this Part
  38. 39If any mill-owner has in his mill, at the commencement of this Act, any yarns which, before the twenty-third day of January, 1896,
  39. 40Section 40
  40. 41(1) No duty shall be levied under this Act on any goods which at the commencement of this Act are up
  41. 42The return of yarn prescribed by section 7 of the Cotton Duties Act, 1894, which would, but for the