The Indian Tariff Act 1894, 8 of 1894 (Rep., Act 32 of 1934)

Section 12. All other sorts of arms, ammunition, *ad valorem*

Repealed or not in force · As amended up to 2026-08

12. All other sorts of arms, ammunition, *ad valorem*. and military stores. SCHEDULE III.—(Import Tariff.) LIQUORS, OPIUM, SALT AND SALTED FISH. | No. | Names of Articles. | Per | Rate of duty. | | --- | --- | --- | --- | | 1 | LIQUORS— Ale, beer and porter . Cider and other fermented liquors. | Imperial gallon or six quart bottles. | R a. 0 1 | Liqueurs 1894.] Tariff. 55 SCHEDULE III.—(Import Tariff)—contd. Liquors, Opium, Salt and Salted Fish—contd. | No. | Names of Articles. | Per | Rate of duty. | | --- | --- | --- | --- | | 1 | Liquors—contd. Liqueurs | Imperial gallon or six quart bottles. | R a. 6 0 | | | Spirit intended to be used exclusively in arts or manufactures, or in chemistry, and which has been rendered effectually and permanently unfit for human consumption. | …… | Five per cent. of valorem. | | | Spirit when used in drugs, medicines or chemicals in a proportion of less than twenty per cent. of spirit of the strength of London proof. | …… | | | | Spirit when so used in a proportion of twenty per cent. and upwards. | Imperial gallon or six quart bottles of the strength of London proof. | 6 0 and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof. | | | Spirit, perfumed, in wood or in bottles. | Imperial gallon or six quart bottles. | 8 0 | | | Spirit, other sorts | Imperial gallon or six quart bottles of the strength of London proof. | 6 0 and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof. | | | Wines— Champagne and all other sparkling wines not containing more than 42 per cent. of proof spirit. | Imperial gallon or six quart bottles. | 2 8 | | | Champagne and all other sparkling wines containing more than 42 per cent. of proof spirit. | " | 6 0 | | | All other sorts of wines not containing more than 42 per cent. of proof spirit. | " | 1 0 | All 56 Tariff. [ACT VIII SCHEDULE III.—(IMPORT TARIFF)—concld. LIQUORS, OPIUM, SALT AND SALTED FISH—concld. | No. | Names of Articles. | Per | Rate of duty. | | --- | --- | --- | --- | | 1 | LIQUORS—concld. Wines— All other sorts of wines containing more than 42 per cent. of proof spirit. | Imperial gallon or six quart bottles. | R a. 6 0 | | 2 | OPIUM, not covered by a Government pass. | ser of 80 tolas . | 24 0 | | 3 | SALT | Indian maund of 82⅝ avoir- dupois weight. | The rate at which excise-duty is for the time being leviable on salt manufactured in the place where the import takes place. | | 4 | SALTED fish, wet or dry | " | Such rate or rates of duty not exceeding twelve annas, as the Governor General in Council may, by notification in the Gazette of India, from time to time prescribe. | SCHEDULE IV.—(IMPORT TARIFF.) GENERAL DUTIES. | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 1 | Articles of Food and Drink. | | R a. | | | 2 | COFFEE | cwt. | 65 0 | Five per cent. | | | FRUITS AND VEGETABLES— Almonds without shell | " | 40 0 | " | | | " in the shell | " | 13 0 | " | | | Cashew or cajoo kernels | " | 12 0 | " | | | Cocoanuts | thousand | 40 0 | " | | | " kernel (khopra) | cwt. | 9 0 | " | | | Currauts, European | " | 35 0 | " | | | " Persian | " | 12 0 | " | | | Dates, dry, in bags | " | 5 0 | " | | | " wet | " | 4 0 | " | | | " in pots and boxes | " | 8 0 | " | Figs 1894.] Tariff. SCHEDULE IV.—(IMPORT TARIFF)—contd. GENERAL DUTIES—contd. | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 2 | Articles of Food and Drink —contd. | | R a. | | | FRUITS AND VEGETABLES—contd. Figs, European | cwt. | 42 0 | Five per cent. | | „ Persian, dried | „ | 6 8 | „ | | Garlic | „ | 5 0 | „ | | Pistachio nuts | „ | 25 0 | „ | | Prunes, Bussora (diu-Bokhara) | „ | 10 0 | „ | | Raisins, black, Persian Gulf, Red Sea and Kishmish. | „ | 12 0 | „ | | „ Munakka, Persian Gulf and Red Sea. | „ | 10 0 | „ | | „ Malaga and bloom | lb | 0 10 | „ | | „ Other sorts | ... | ad valorem | „ | | Walnuts | cwt. | 6 0 | „ | | All other sorts, except fresh fruits and vegetables not separately enumerated, which are free. | ... | ad valorem | „ | | 3 | PROVISIONS, OILMAN'S STORES AND GROCERIES— | | | | | Bacon in cans, jowls and cheeks | lb | 0 12 | „ | | Beef and Pork | † | 75 0 | „ | | Fiche de mer | † | 50 0 | „ | | Butter | cwt. | 50 0 | „ | | Cheese | lb | 1 0 | „ | | China preserves | ... | 0 12 | „ | | Fish-maws | box of six jars. | 8 0 | „ | | Flour | cwt. | 100 0 | „ | | Ghi | barrel or sack of 200lb. | 20 0 | „ | | Groceries not otherwise described. | cwt. | 40 0 | „ | | Pork hams | ... | ad valorem | „ | | Sago | lb | 0 12 | „ | | Shark-fins | cwt. | 10 0 | „ | | Singally and Sozille | ... | 30 0 | „ | | Tapioca | ... | 15 0 | „ | | Vinegar, European, in wood | ... | 12 0 | „ | | „ Persian | Imperial gallon. | 1 0 | „ | | „ Country | ... | 1 0 | „ | | All other sorts of Provisions, Oil-man's Stores and Groceries. | ... | 0 6 | „ | | 4 | SPICES— Aniseed, star | cwt. | 25 0 | „ | Betelnuts 58 Tariff. [ACT VIII SCHEDULE IV.—(IMPORT TARIFF)—contd. GENERAL DUTIES—contd. | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 4 | Articles of Food and Drink —coneld. | | R a. | | | | Spices—contd. Betelnuts—Goa. | cwt. | 14 0 | Five per cent. | | | —in the husk | thousand | 2 0 | " | | | —white, srivarddhan | cwt. | 28 0 | " | | | all other sorts | " | 7 0 | " | | | Cardamoms, other than bastard | " | 250 0 | " | | | Chillies, dry | " | 9 0 | " | | | Cloves | " | 20 0 | " | | | stems and heads | " | 5 0 | " | | | in seeds, narlavang | " | 8 0 | " | | | Ginger, dry | " | 20 0 | " | | | Mace | lb | 1 8 | " | | | Nutmegs | " | 1 0 | " | | | in shell | " | 0 10 | " | | | Pepper, black and long | cwt. | 16 0 | " | | | white | " | 35 0 | " | | | All other sorts of spices | … | ad valorem | " | | 5 | Sugar, China, candy | cwt. | 20 0 | " | | | loaf | " | 23 0 | " | | | crystallised beet | " | 14 0 | " | | | all other sorts, including saccharine produce of all kinds and confectionery. | … | ad valorem | " | | | | | | | | 6 | Tea, black | lb | 0 10 | " | | | green | " | 1 4 | " | | | Chemicals, Drugs, Medicines and Narcotics and Dyeing and Tanning Materials. | | | | | 7 | CHEMICAL PRODUCTS AND PREPARATIONS— | | | | | | Acid, sulphuric | lb | 0 2 | " | | | Alkali, country (sajji-khár) | cwt. | 2 0 | " | | | Alum | " | 5 0 | " | | | Arsenic | " | 25 0 | " | | | China mansil | " | 16 0 | " | | | Bicarbonate of soda | " | 7 0 | " | | | Copperas, green | " | 3 0 | " | | | Explosives, namely, blasting gelatine, dynamite, roburite, tonite, and all other descriptions. | … | ad valorem | " | | | Sal ammoniac | cwt. | 30 0 | " | | | Sulphur (brimstone), flour | " | 5 8 | " | | | " ( ) roll | " | 5 0 | " | | | " ( ) rough | " | 4 0 | " | | | All other sorts of chemical products and preparations. | … | ad valorem | " | S. DRUGS 1894.] Tariff. SCHEDULE IV.—(IMPORT TARIFF)—contd. GENERAL DUTIES—contd. | No. | Names of Articles. | Per | Tariff Valuation. | Duty. | | --- | --- | --- | --- | --- | | 8 | Chemicals, Drugs, Medicines and Narcotics and Dyeing and Tanning Materials—contd. | | R a. | | | Drugs, Medicines and Narcotics— | | | | | Alces, black | cwt. | 14 0 | Five per cent. | | " Socotra | " | 25 0 | " | | Aloe-wood | lb | 3 0 | " | | Asafantida (hing) | cwt. | 80 0 | " | | " coarse (hingra) | " | 18 0 | " | | Atáry, Persian | " | 15 0 | " | | Brimstone (amalsára) | " | 45 0 | " | | Camphor, bhemsaini (baras) | lb | 100 0 | " | | " refined cake | " | 1 0 | " | | " crude, in powder | " | 0 12 | " | | Cassia lignea | cwt. | 20 0 | " | | China root (chobchini), rough | " | 7 0 | " | | " " " scraped | " | 16 0 | " | | Galangal, China | " | 8 0 | " | | Pellitory (akalkára) | " | 30 0 | " | | Salep | " | 100 0 | " | | Senna leaves | " | 4 8 | " | | Storax, liquid (rose mellocs) | " | 46 0 | " | | Tobacco, manufactured and unmanufactured. | " | ad valorem | " | | All other sorts of drugs, medicines and narcotics, except Quinine, which is free, and Opium (for which see Schedule III). | " | " | " | | 9 | DYEING AND TANNING MATERIALS— | | | | | Alizarine dyes, all colours | " | " | " | | Aniline | lb | 1 8 | " | | Cochineal | " | 1 0 | " | | Gallnuts, myrabolams | cwt. | 4 8 | " | | " Persian | " | 37 0 | " | | Madder or manjit | " | 12 0 | " | | Orechilla weed | " | 9 8 | " | | Sappan wood and root | " | 5 8 | " | | All other sorts of dyeing and tanning materials. | " | ad valorem | " | | Metals and Manufactures of Metals. | | | | | HARDWARE AND CUTLERY, including ironmongery and plated-ware, but excluding machinery and the component parts of machinery, which are free. | " | " | " |

Source: India Code