Section 3. _

(2) The amount, if any, paid to the Government as the price of slrcli salt or opium is not duty within the meaning of this sqction. Q (33 Nothing in this section applies to spirit which is exported under bond for excise duty from one customs-port to anather customs-port under the provisions of Chapter XIV of the Sea Customs Act, 1878. TIII of l8iR. I 3. `(1)` Where in respect of any article a preferential rate of J.evy oi duty where `stan-` sevenue duty is specified in the First Schedule if the article is d ard rate and rate and the 1'1-oduce or manufacture of the United Kingdom or of a, preferential rate are speci- rate are speci- British C~lony, the duty to be levied and collected shall be at fl*. the standard rate, unless the article is the produce or manufacture of the United Kingdom or `of` a British Colony and the an1.ticle is determined, in accordance with rules made under sub-section 3(8), to be such produce or manufacture. where `stan-` d ard rate and rate and preferential rate are speci- rate are speci- I (2) The Governor Geeera1 in Councfl'!rhay, by the, Gazette of India, make rules- - (a) for determining if any article is the pro facture of the United Kingdom or a . . . . 'and . . \ - (b) making- prorisi~& .in 'cases ;here a importation proof is not forthcoming 'where required in accordance with the rules made under c l n ~ ~ e (a) - ' that any article is the produce or manufacture of the United Kingdom or a British Colony. . . . - (i)' whereby duty may be levied at the' standara rate. and a refund given of the extra duty paid, if such proof is produced within a prescribed period, and: - ' . (ii) whereby duty may be accepted ~ovisionally at the preferential rate -on execution of a bond for t h e payment of the balance of duty if such prdof is not produced within the prescribed period, and for the recovery of any balance due after the e?piry of t h e prescribed period were duty short-levied with section 39 of the Sea Custom . . . .. . . . (3) For the purposes of this section and of th the expression "United Iiingdom" means the United Kingdom of Great Britain and Northern Ireland, and the expressiorr "British Colony" includes a British Protectorate and any of the Mandated Territories of Tanganyilra, the Cameroons under British: mandate `and` Togoland under British Mandate. 4, (I) Where, in .respect of any article chargeable under t,he First .Schedule with a duty characterised in the tliird column thereof as p~otective, the Governor General in Council is satisfied, after such inquiry as he tliinlis necessary, that such duty -baa become' ineffective or excessive for the purpose of securing the protection, intended to be afforded by i t to a similar article nianufactured in India, he may, by notificntion in t l ~ e Gazetteof India, increa~e or reduce such duty to such extent as 110 thinka necessmj either generally or in respect of such article when imported from or manufactured in any country or countries specified in the notification : . power of Qo- vorltor Oonen~l~ocouni.~ to biter rjro- to biter rjro- W~IVP duties. thereof as p~otective, the Governor General in Council is satisfied, Provided that the duty leviahle on any s no case be less than the duty leviable on a like article of British manufacture. (2) Tbe Governor General in Council may, by notification in the Gazette of India, prescribe the corlditions subject to which . . - . . . . , `.m..` 2 Jc;.y$ `.m..` `OF` :1934.] Indian Tariff. I i articles shall be deemed to be of British manufacture for the purposes of this section and of the First Schedule. - 5. Where a customs duty at any rate prescribed by or under ~ ~ ~ 9 " " , ~ \ ~ : this Act or any other law for the time being in force is leviable ports `by` land. on any article when imported into, or on any article when exported from, a port in British India, the Governor General in Council may, by notification in the Gazette of India, direct that a duty of custohs at the like rate shall be leviable on any ~ u c h article when imported or exported, as the case may be, by land from or to any territory outside British India, which he may, by a like notification, declare to be foreign territory for the purposes of this section. 6. (I) Snlt, opium and spirit imported from any port in ;;~~&;lt, British India and protectcd by the certificiite of any offjcer splrlt, wllen empowered in that behalf by the Governor General in Council a or the Local Government, are chargeable with only the amount, if nny, by which the duty leviable thereon under the Firat Scl~edule exceeds the duty shown by such certificate to have been already paid in respect thereof. empowered in that behalf by the Governor General in Council ~ ~ , " ~ ~ ~ , " & ~ y a