Section 3. In this Act, unless there be something repugnant in the subject or context,

(5) "cotton goods" or "goods" includes all tissues and other articles (except yarn and thread), woven, knitted or otherwise manufactured, wholly or partly, from cotton yarn: (7) "warehouse" means a place licensed for the storage of goods under this Act, and includes every public or private warehouse duly appointed or licensed under section 15 or 16 of the Principal Act, or under section 1896.] Cotton Duties. 7 (Preliminary.—Section 4. Part I.—Excise.—Sections 5-6.) XXI of 1887. section 2 of the Inland Bonded Warehouses Act, 1887: (1) "the Principal Act" means the Sea Customs Act, 1878: (8) "customs port," "foreign port," "vessel" and "master" have respectively the meanings defined for them in the Principal Act. (2) "Chief Customs Authority" means, in the Presidency of Fort St. George, and the territories respectively Cotton Duties. [ACT II (Preliminary.—Section 3.) respectively under the administration of the Lieutenant-Governors of Bengal and the North-Western Provinces and the Chief Commissioner of Oudh, the Board of Revenue; in the Presidency of Bombay outside Sind, the Commissioner of Customs; in Sind, the Commissioner; in the Punjab and Burma, the Financial Commissioner; and elsewhere the Local Government or such officer as the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office: (6) "mill" means any building or place where cotton goods are woven, knitted or otherwise manufactured by machinery moved otherwise than by manual labour, and includes every part of such building or place: (4) "cotton yarn" or "yarn" means yarn wholly or partly composed of cotton fibres: (3) "Collector" means— (a) at Calcutta, Bombay, Madras, Rangoon and Karachi, the Collector of Customs, and (b) in any other place, the Collector or Deputy Commissioner of the District or such other officer as the Local Government may appoint in this behalf, and includes (c) every officer for the time being duly authorised by the Local Government to perform all or any of the duties of a Collector under this Act: 3. In this Act, unless there be something repugnant in the subject or context,—