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Repealed or not in force

The Cotton Duties Act 1894, 17 of 1894 (Rep., Act 2 of 1938)

37 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. 1The owner of every mill shall keep such records and books of account as may be prescribed by any rules under this Act
  3. 2The provisions of section 198 of the Principal Act shall apply to all proceedings for anything purporting to have been done in pursuance of this Act
  4. 3(1) The Governor General in Council may from time to time make rules under this Act
  5. 4The provisions of sections 201, 204, 205 and 206 of the Principal Act shall be deemed to be incorporated in this Part
  6. 5The provisions of section 10 of the Indian Tariff Act, 1894, shall apply to duties on cotton goods imposed under this Act
  7. 6(1) Duties of customs shall be levied at the rates for the time being prescribed in the Indian Tarif
  8. 7The provisions of the Principal Act as to drawback on export shall apply to all goods upon which duty has been paid under this Part
  9. 8Intentionally obstructing any Collector or other officer in the exercise of any powers given under this Act
  10. 9If any yarn in respect of which a certificate has been obtained under section 17, or any goods on th
  11. 10(1) If any duty payable under this Act is not paid within the time fixed by any such notice as afore
  12. 11(1) The Chief Customs Authority may from time to time license any room or place as a warehouse for t
  13. 12If any yarn is found in any mill in excess of the quantity entered in the return or not corresponding with the statement therein contained
  14. 13Application to yarn so deposited of provisions of Chapter XI of Sea Customs Act
  15. 14When any yarn has been deposited in a warehouse, the quantity and particulars thereof shall be speci
  16. 15Power to Collector to inspect mills, and take copies of records and accounts
  17. 16Information acquired to be deemed official secrets within meaning of Act XV of 1889
  18. 17If any dutiable yarn is exported by sea to any foreign port before the return in respect of it has b
  19. 18When certificate granted, yarns to be exempt from duty
  20. 19Section 19
  21. 20(1) When any cotton fabrics manufactured in a mill in British India and composed in whole or in part
  22. 21The drawback shall be allowed by the Collector if it is shown to his satisfaction
  23. 22Power to prohibit repayment of duty in case of exportation to certain ports
  24. 23Notwithstanding anything herein contained, no drawback shall be allowed in respect of any yarn or cotton fabrics on which duty has been paid
  25. 24Application of sections 51 and 52 of Sea Customs Act to claims 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. 27Application of section 168 of Sea Customs Act to cases of confiscation under this Act
  28. 28Application of certain provisions of same Act to proceedings under this Act
  29. 29Power to Local Government to reverse or modify orders under this Act
  30. 30(1) The Collector or any officer appointed under section 15 may at any time take samples of any yarn
  31. 31The owner of every mill shall keep such records and books of account as may be prescribed by any rules under this Act
  32. 32Provisions of section 198 of Sea Customs Act to apply to proceedings under this Act
  33. 33(1) The Governor General in Council may from time to time make rules under this Act
  34. 34The
  35. 35The provisions of section 10 of the Indian Tariff Act, 1894, shall apply to duties on cotton goods imposed under this Act
  36. 36Levy of duties on cotton yarns and manufactures passing into British India from foreign territory
  37. 37Application of provisions of Sea Customs Act as to drawback to goods taxed under this Part