Section 8. (1) where any country, dependency or colony p o p or Addltlonallrn. ort dnty on bestows, directly or

8. (1) where any country, dependency or colony p o p or Addltlonallrn. ort dnty on bestows, directly or indirectly, any bounty or grant upon the articlea. 1 ount y-ied y-ied production tllerein or tl~e exporti~tion tllsrefroin of ang article ,and the. article is cl~ar~eable with duty under the provisionv of illis Act, then, 111,on the importation of any such article into Uritisll India, whetl~er the same is imported directly from the eountry of production or otllcrwise, and wbetl~er it is ~mported in tile salrle condition as yllen exported from the country of prod~lction or has heen changed in condition by manufac!tur~ or otherwise, t l ~ e Governor General in Council may, by not 17in the Gazette of India, impose an additional duty on bestows, directly or indirectly, any bounty or grant upon the articlea. 1 ount y-ied y-ied , . . --.-u.,.7.<A- "--. . . - . . -. . - - f I? 1 . . . , . . . . . ; . P 1 , . . . ,. .. . . ,.... . . .. . . - :-.'.--. . - .. . . - ,. `F` `F` . . . . . : i: 5 Ittdian Tari'ff . [AOT XXXII `Z` * equal to the net amount of such boullty or grant, however the same be paid 6r bestowed. The ne4 amount `d` any such bounty or grant as aforesaid be, from time to time, ascert$ned, determined and - in Council, and,the Governor (2) The ne4 amount `d` any such bounty or grant as aforesaid shall. be, from time to time, ascert$ned, determined and declared by the Governor Genekal in Council, and,the Governor General in Council may, by notification in the Gazette of India, make rules for the identifimkion of such articles and for the assessment and collection of any additional duty imposed upon the importation thereof under sub-section (1). $ ? 9. (1) Where the rate of duty or other taxation imposed in `in` certain case8. any country, dependency or colony upon sugar not produced therein exceeds the rate of duty or other taxation imposed upon sugar produced therein by more than the equivalent of six francs per one hundred kilogrammes in the case of refined sugar or five francs and fifty centimes per one hundred kilograinmes in the case of other sugar, then, upon the importation of any sugar from such country, dependency or colony into British India, whebher the same is imported directly from the collntry of production or otherwise, aid whether it is imported in the same condition as when exported from the country of production or has been changed in condition by manufactut-e or otherwise, the Governor General in Council may, by notification in the Gazette of India, impose, in addition to any other duty or taxation imposed uuder this Act or any other law for the time being in force, a special duty not exceeding one moiety of such excess. (2) The Governor Generd in Council mag, from time to time, by general or special order, declare, for the purposes of subsection (I),- - (a) what artic.les or substances containing any saccharine matter shall be deemed to Ee "sugar" and what kinds of sugar shall be deemed to be "refined sugar" or "other sugar", respectively ; and - (b) what sums in the currency of British India shall be deemed to be the equivalent of "francs" and "centimes", respectively. (3) The amount of t5e excess referred to in sub-section'(1) shall be from time to tiine ascertained, determined and declare3 by the Governor GeneraJ in Council, and the Governor General in Council may, by notification in the Gazette of India, make rules for the identification of sugar and for the assessment and collection of any special duty imposed upon the importation thereof under sub-section (1). In contracts 10. In the event of any duty of customs or excise on any amonnt of of increased or de-[article being imposed, increased, decreased or remitked after the ] In contracts amonnt of of increased or decreased duty to be added or deducted. `4` . making . - -,"*-". ...-" `s>.-=*.-*.` - * =. `F` ? ?+ . - . . . p 4 - ?$- , - 0~1934.1 lndian Tarif. making of any contract for the sale of such article without stipulation as to the payment of duty where duty was nob chargeable at the time of the making of the contract, or for the sale of such article dut-y-paid where duty was chargeable at that time,- (a) if such imposition or increase so takes effect that the duty or increased duty, as the case may be, or any . part thereof, is paid, the seller may add so much to the contract price as will be equivalent to the amount paid in respect of such duty or increase of * duty, and he shali be entitled to be paid and to sue for and recover such addition, and (b) if such decrease or remission so takes effect that the' decreased duty only or no duty, as the case may be, is paid, the purchaser may deduct so mudl from the contract price as will `ba` equivalent to the decrease of duty or remitted duty, and he shall not be liable to pay, or be sued for, or in respect of, such deduction. . .