Section 11. Amendment of Act VIII of 1878, section 23

SCHEDULE I 11. Amendment of Act VIII of 1878, section 23. SCHEDULE I.—ACTS REPEALED. SCHEDULES II, III AND IV.—IMPORT TARIFF. SCHEDULE V.—EXPORT TARIFF. 1894.] Tariff. 49 ACT No. VIII of 1894. PASSED BY THE GOVERNOR GENERAL OF INDIA IN COUNCIL. (Received the assent of the Governor General on the 10th March, 1894.) SCHEDULE I 11. In the second paragraph of section 23 of the Sea Customs Act, 1878, the words "with the previous sanction of the Governor General in Council" shall be inserted after the word "may". SCHEDULE I.—(ACTS REPEALED.) | Number and year. | Title. | Extent of repeal. | | --- | --- | --- | | Acts of the Governor General in Council. | | | | XI of 1882 | Indian Tariff Act, 1882 | So much as has not been repealed. | | II of 1887 | An Act to amend the Sea Customs Act, 1878, the Excise Act, 1881, and the Indian Tariff Act, 1882. | Section 8. | | II of 1888 | An Act to provide for the levy of a customs-duty on Petroleum. | Section 1. | | VIII of 1889 | An Act to amend the Sea Customs Act, 1878, and the Indian Tariff Act, 1882. | Sections 3, 4 and 5. | | XII of 1890 | An Act to amend the Indian Tariff Act, 1882. | The whole. | | I of 1892 | An Act to amend the Indian Tariff Act, 1882. | Ditto. | | IX of 1893 | An Act to amend the Indian Tariff Act, 1882, as amended by subsequent Acts. | Ditto. | SCHEDULE II. 1894.] Tariff. 53 SCHEDULE II.—(IMPORT TARIFF.) Arms, Ammunition and Military Stores, including, in addition to the articles specifically mentioned in this Schedule, XI of 1878. (a) all articles which are either "arms" or "ammunition" within the meaning of the Indian Arms Act, and (b) any articles which the Governor General in Council may, by notification in the Gazette of India, declare to be "Military Stores" for the purposes of this Act. 60 Tariff. [ACT VIII SCHEDULE IV 11. METALS 60 Tariff. [ACT VIII SCHEDULE IV.—(Import Tariff)—contd. GENERAL DUTIES—contd. SCHEDULE I | Names of Articles. | Duty. | R a. | | --- | --- | --- | | 1. Firearms other than pistols, for each | 50 | 0 | | 2. Barrels for the same, whether single or double, for each | 30 | 0 | | 3. Pistols, for each | 15 | 0 | | 4. Barrels for the same, whether single or double, for each | 10 | 0 | | 5. Springs used for firearms, for each | 8 | 0 | | 6. Gunstocks, sights, blocks and rollers, for each | 5 | 0 | | 7. Revolver-breeches, for each cartridge they will carry | 2 | 8 | | 8. Extractors, nippers, heel-plates, pins, screws, tangs, bolts, thumb-pieces, triggers, trigger-guards, hammers, pistons, plates and all other parts of a firearm not herein otherwise provided for, and all tools used for cleaning or putting together or loading the same, for each | 1 | 8 | | 9. Machines for making or loading or closing cartridges, for each | 10 | 0 | | 10. Machines for capping cartridges, for each | 2 | 0 | Exception I.—Articles falling under the 5th, 6th, 8th, 9th or 10th head of the foregoing list, when they appertain to a firearm, falling under the 1st or 3rd head, and are fitted into the same case with such firearm, are free. Exception II.—The following are also free, namely: 60 Tariff. [ACT VIII SCHEDULE IV | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 11 | Metals and Manufactures of Metals—contd. | | *R a.* | | | | METALS, unwrought and wrought, and articles made of metals— Brass, beads, ghúngri, China | thousand | 1 0 | Five per cent. | | | „ old . . . . . . | cwt. | 27 0 | „ | | | „ sheets, rolls, very thin . . . | „ | 75 0 | „ | | | „ wire . . . . . . | lb | 0 7 | „ | | | „ all other sorts . . . | … | ad valorem | „ | | | Copper, Australian . . . . | cwt. | 40 0 | „ | | | „ bolt . . . . . . | „ | 43 0 | „ | | | „ brazier's and sheets . . . | „ | 43 0 | „ | | | „ China cash . . . . | „ | 32 0 | „ | | | „ Japan . . . . . | „ | 38 0 | „ | | | „ nails and composition nails. | „ | 43 0 | „ | | | „ old . . . . . . | „ | 38 0 | „ | | | „ pigs and slabs . . . | „ | 38 0 | „ | | | „ sheathing, plate, and raised bottoms. | „ | 45 0 | „ | | | „ tiles, ingots, cakes and bricks. | „ | 39 0 | „ | | | „ china, white, copper-ware. | lb | 1 2 | „ | | | „ foil or dánkpana . . . | hundred leaves. | 3 0 | „ | | | „ wire, including wire of phosphor-bronze. | lb | 0 9 | „ | | | „ all other sorts, unmanufactured and manufactured. | … | ad valorem | „ | | | Gold leaf, European . . . | hundred leaves. | 3 0 | „ | | | „ „ China and mock . . . | … | ad valorem | „ | | | Iron, anchors and cables . . . | … | „ | One per cent. | | | „ angle and T . . . . | ton | 110 0 | „ | | | „ beams, pillars, girders, bridge-work and other descriptions of iron imported exclusively for building purposes. | … | ad valorem | „ | | | „ flat, square and bolt, including Scotch. | ton | 90 0 | „ | | | „ galvanised, other than nails. | cwt. | 9 8 | „ | | | „ galvanised sheets and ridging. | „ | 9 8 | „ | | | „ hoops, plate and sheet, other than Swedish. | ton | 128 0 | „ | | | „ nails, rose, clasp and flat-headed, rivets and washers. | cwt. | 11 0 | „ | SCHEDULE I (a) Arms forming part of the regular equipment of an officer entitled to wear diplomatic, military or police uniform; (b) a sword, a revolver or a pair of pistols when accompanying an officer of Her Majesty's Regular Forces, or a commissioned officer of a volunteer corps, or certified by the commandant of the corps to which such officer belongs, or, in the case of an officer not attached to any corps, by the officer commanding the station or district in which such officer is serving, to be imported by the officer for the purposes of his equipment; (c) swords and revolvers which are certified by an Inspector-General of Police to be part of the ordinary equipment of members of the Police force under his charge; (d) swords 54 Tariff. [ACT VIII (d) swords forming part of the equipment of Native commissioned officers of Her Majesty's Army; (e) swords for presentation as army or volunteer prizes; (f) arms, ammunition and military stores imported with the sanction of the Government of India for the use of any portion of the military forces of a Native State in India, which may be maintained and organised for Imperial Service; (g) Morris tubes and patent ammunition when imported by officers commanding British and Native regiments or volunteer corps, for the instruction of their men. 60 Tariff. [ACT VIII SCHEDULE IV Iron 1894.] Tariff. SCHEDULE IV.—(IMPORT TARIFF)—contd. GENERAL DUTIES—contd. | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 11 | Metals and Manufactures of Metals—contd. Metals, wrought and unwrought, and articles made of metals—contd. Iron, nails, other sorts, including galvanised. „ nail-rod „ old „ pig „ pipes and tubes „ rice bowls „ rod, round, other than Swedish, not exceeding half an inch in diameter. „ rod, round, other than Swedish, exceeding half an inch in diameter. „ Swedish, flat, square, and bolt. „ nail-rod „ round rod, not exceeding half an inch in diameter. „ tinned plates „ all other sorts, including wire, but excluding railway materials, which are free. Lametta, double reels „ single Lead, ore, galena „ pig „ pipes „ sheets, other than sheets for tea chests, which are free. Orsidue and brass leaves, foreign, European. Orsidue and brass leaves, foreign, China. Patent or yellow metal, sheathing, sheets and bolts. Patent or yellow metal, sheathing, sheets and bolts, old. Quicksilver Shot, bird Silver bullion or coin, except current coin of the Government of India, which is free. Steel, blistered | ... | R a. ad valorem 100 0 2 0 50 0 ad valorem 4 9 2 9 100 0 90 0 145 0 170 0 180 0 10 0 ad valorem 4 8 ad valorem 12 0 9 8 ad valorem 10 0 1 2 1 0 38 0 30 0 1 6 16 0 ad valorem 7 0 | One per cent. „ „ „ „ „ „ „ „ „ „ „ „ „ „ | Steel 62 Tariff. [ACT VIII SCHEDULE IV.—(Import Tariff)—contd. SCHEDULE I Proviso 1.—No duty in excess of 10 per cent. *ad valorem* shall be levied upon any of the articles mentioned in the foregoing list when they are imported in reasonable quantity, for his own private use, by any person lawfully entitled to possess the same. Proviso 2.—When any articles which have been otherwise imported, and upon which duty has been levied or is leviable under numbers 1 to 10 are purchased retail from the importer by a person lawfully entitled as aforesaid, in reasonable quantity for his own private use, the importer may apply to the Customs-Collector for a refund or remission (as the case may be) of so much of the duty thereon as is in excess of ten per centum *ad valorem*; and if such Collector is satisfied as to the identity of the articles, and that such importer is in other respects entitled to such refund or remission, he shall grant the same accordingly. Tariff valuation. Rate of duty. R a. 11. Gunpowder, common, per lb . 0 5 } 10 per cent. sporting, .. . 1 0 } 60 Tariff. [ACT VIII SCHEDULE IV GENERAL DUTIES—contd. | No. | Names of Articles. | Per. | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 11 | Metals and Manufactures of Metals—coneld. Metals, unwrought and wrought, and articles made of metals—coneld. Steel, British and foreign, other than Swedish. " cast . . . . " spring . . . " Swedish . . . " all other sorts except railway materials, which are free. Tin, block . . . . " foil, China . . . " other sorts . . . Zinc or spelter, nails . . . " plates and other shapes, soft. " plates and other shapes, hard. " sheet or sheathing. " all other sorts of metals except gold bullion and coin, which are free. Oils. Oil: Cassia . . . . Cocoanut . . . . Grass . . . . Ginjili or til . . . Linseed, European . . . Otto of sorts . . . Petroleum, including also naphtha and the liquids commonly known by the names of rock-oil, Rangoon oil, Burma oil, kerosine, paraffin oil, mineral oil, petroline, gasoline, benzol, benzoline, benzine, and any inflammable liquid which is made from petroleum, coal, schist, shale, peat or any other bituminous substance, or from any products of petroleum. | .. " " " " " " " " " " " " " " " " " " | R a. ad valorem 7 0 13 0 ad valorem 70 0 0 12 ad valorem 21 0 16 0 13 0 18 0 ad valorem .. | One per cent. " " " " " " " " " " " " " " " " " | Petroleum 1894.] Tariff. 63 SCHEDULE IV.—(IMPORT TARIFF)—contd. GENERAL DUTIES—contd. 60 Tariff. [ACT VIII SCHEDULE IV | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 12 | Oils—contd. Petroleum which has its flashing point at or above two hundred degrees of Fahrenheit's thermometer and is proved to the satisfaction of the Customs Collector to be intended for use exclusively for the batching of jute or other fibre or for lubricating purposes. Sandalwood Turpentine Whale (except spermaceti) and fish Wood All other sorts of oil Other Articles, unmanufactured and Manufactured. | ... | R a. ad valorem 8 0 1 14 15 0 25 0 ad valorem | Five per cent. | | 13 | Apparel, including haberdashery and millinery and military and other uniforms and accoutrements, but excluding boots and shoes (for which see No. 39) and uniforms and accoutrements imported by a public servant for his personal use, which are free. | ... | ... | ... | | 14 | Brushes, all sorts | ... | ... | ... | | 15 | Building and Engineering Materials, namely, Asphalt, Cement of all kinds, earthenware piping, and other kinds. | ... | ... | ... | | 16 | Cabinet-ware and Furniture | ... | ... | ... | | 17 | Candles, paraffin „ spermaceti „ wax „ all other sorts, including composition. | 1b „ „ „ | 0 5 0 6 1 0 0 5 | „ „ „ „ |