Section 39. If any mill-owner has in his mill, at the commencement of this Act, any yarns which, before the twenty-third day of January, 1896,

PART III. TRANSITORY PROVISIONS. 39. If any mill-owner has in his mill, at the commencement of this Act, any yarns which, before the twenty-third day of January, 1896,— (a) were produced at his mill within the meaning of clause (b) of the Explanation to section 5 of the Cotton Duties Act, 1894, or (b) were c 2 XVII of 1894. 20 Cotton Duties, [ACT II (Part III.—Transitory Provisions.—Section 40.) (b) were obtained by purchase or on account from another mill-owner, after having been produced by the latter, within the meaning of clause (c) of the said Explanation, or (c) were imported and customs-duty paid thereon, and have not before the commencement of this Act formed part of any goods produced within the meaning of this Act, he shall be entitled to receive, by way of deduction from the amount of duty payable in respect of any goods produced out of such yarns at any time within three months after the passing of this Act, an amount not exceeding the duty which he may show to the satisfaction of the Collector to have been paid upon such yarns, under the operation of the Cotton Duties Act, 1894, or the Indian Tariff Act, 1894: Provided that the said yarns shall not have been used solely for borders. PART III. TRANSITORY PROVISIONS. 39. Drawback in respect of yarns in mills produced, purchased or imported before the 23rd January, 1896. 40. Mode of making claims for drawback under section 39. 41. Provision with respect to goods in stock.