Section 5. The provisions of section 10 of the Indian Tariff Act, 1894, shall apply to duties on cotton goods VIII of 1894 imposed under this Act

35. The provisions of section 10 of the Indian Tariff Act, 1894, shall apply to duties on cotton goods VIII of 1894 imposed under this Act. PART I. EXCISE. Application of Principal Act. 5. In the application of the Principal Act or any particular section or sections thereof to this Part the following modifications shall be made therein, namely: - (a) "the owner of the goods" shall include the managing agent or other principal officer of a mill; - (b) for "the bill-of-entry" or "shipping-bill" shall be substituted "the return required by this Act"; - (c) every reference to a warehouse, or warehousing, shall be construed as referring to a "warehouse" as hereinbefore defined. Duty.