Section 4. Duties specified in schedules to be levied

4. Duties specified in schedules to be levied. 5. Goods partially composed of dutiable articles. 6. Power to `k` value of dutiable goods and to exempt from customs-duties. `7.` Power to make rules for ascertaining that imported spirit has been rendered unfit for human consumption. 8. Export of pepper from Cochin. 9. Export of opium. 4. There 3 3 I f I I \ I i `I` 1 1. i i i f \ k l i u a l'mijfl [ ACT XVf 4. There shall be levied and collected, in every port to which this Act applies, the duties specified in Duties specified in schedules to be levied. ~ o o d s par- partialb corn- cornposed of du- schedules to be levied.[schedules A and ] `[B ]`[hereto annexed. ] ~ o o d s par- par- 5. aoods not prohihilad to be imported into or tialb corn- cornused in British India, whereof any article liable to posed of dutiablearticles, duty under this Act forms a part or ingredient, shall be chargeable with the full duty which would be payable on such goods if they were entirely composed of such article, or, if composed of more than one article Iiable to duty, then with the full duty which would be payable on .such goods if they were entirely composed of the article charged with the highest rate of duty. `6.` The Governor General in Council may from time to time, by notification in the GasetEe `of` India, (a)[fix for the purposes of this Act the value of ] any goods exported or imported by sea on mrhich duties of customs are hereby imposed ; Power to fix of dutiable goods and to exempt from cUSlomS. duties. of du- time to time, by notification in the GasetEe `of` India, (b)[exempt any goods imported or exported into ] or from British India, or into or from any specified port or place therein, from the whole or any part of the duties of customs to which they are liable under this Act or any other law for tlie time Being in f6rce ; and (cj cancel any such exemption. Power to 7. The Local Government may from time to .time for ascertain- make rures prescribe rules for ascertaining and determining what ing that im- spirit imported into British India shall be deemed to l)orted splrlt have been effectually and permanently rendered unfit has been rendereaunfit for human ons sump ti on, SO as to be subject only to for human an ad valorem duty of ten per cent. under schedule A consumption. hereto annexed, and for causing such spirit to be so rendered, if necessary, by their own, officers, before the duty of customs leviable thereon is levied, and at the expense of the person importing it. Such pules, on being published in the official Gazette, ghall have the force of law; and whoever wilf~~lly contravenes any such rule shall' be liable to fine not exceeding five hundred rupees. In the absence 01 any such rules, or if any dispute arises as to their a11plicability, the executive oacer of liigliest 1 1 I i i 4 I 1898.1 Indian. Tar@ highest rank in the department of customs in th,e port &all decide what spirit is subject only to the said u d valorem duty, and such decision shall be final.