Repealed or not in force · As amended up to 2026-08
XVIII. And it is hereby enacted, that allowance shall be made for the wastage of Goods deposited in Warehouses according to the following Table, as the rate of wastage for one year, and the Import Duty shall be settled on the quantities registered at the time of Importation, wastage at these rates notwithstanding:
| And the same particulars to be Registered in the Register of Bonds. |
| --- |
| When Registry shows all the Bonded Goods to have been cleared out Bond to be cancelled— |
| And returned to the Obligee. |
| The Custom House Godowns and other Government Godowns to be Public Warehouses. |
| These to be under the Collector's or Warehouse-keeper's key. |
| Board to determine what Goods are to be receivable into Public Warehouse, and the terms and rates of Warehouse rent or hire. |
| Table of Rates to be exposed conspicuously. |
| Owners to have access to their Warehoused Goods, attended by a Custom House Officer during business hours. |
| Expenses of carriage, packing, &c. are to be borne by the Owners. |
| And to be realized as Customs Duties. |
| Bill for Rent to be sent in monthly. |
| And if not paid in ten days Goods may be sold in satisfaction. |
| Collector not answerable for loss, by fire or other accident, nor for damage. |
| Wastage to be allowed as per Table. |
Table
Table of Wastage to be allowed upon Goods when applied to be removed either from Public or Private Licensed Warehouses.
| Description of Goods. | Rate of Wastage. |
| --- | --- |
| Alkali, | 5 per cent. |
| Alums, | 3 1/2 |
| Anise, | 3 1/2 |
| Coriander, | 3 1/2 |
| Cummin, | 3 1/2 |
| Calizerah, | 3 1/2 |
| Cardamums, | 3 1/2 |
| Jowain, | 3 1/2 |
| Beetlenut, | 7 1/2 |
| Brimstone, | 3 1/2 |
| Camphor, | 2 1/2 |
| Coffee, | 5 1/2 |
| Copperas or Green Vitriol, | 5 1/2 |
| Cotton Wool, | 2 1/2 |
| Dry Ginger, | 10 1/2 |
| Gums and Drugs, not otherwise specified, | 3 1/2 |
| Iron wrought Bars, | 3 1/2 |
| Indigo, | 5 1/2 |
| Kutch or Terra Japonica, | 3 1/2 |
| Lac, Lake Stick and Seed, | 3 1/2 |
| Long Pepper and Long Pepper Root, | 3 1/2 |
| Oils, Essential and Fragrant, | 8 1/2 |
| Resin or Dammer, | 7 1/2 |
| Sago, | 4 1/2 |
| Sugar, | 4 1/2 |
| Salt Petre, | 4 1/2 |
| Soap, | 3 1/2 |
| Silk, | 5 1/2 |
| Cloves, | 8 1/2 |
| Cinnamon, | 2 1/2 |
| Cassia, | 2 1/2 |
| Mace, | 3 1/2 |
| Pepper, | 6 1/2 |
| Pimento or Allspice, | 2 1/2 |
| Tobacco, unprepared, | 5 1/2 |
| Turpentine, | 8 1/2 |
| Tutenague, | 2 1/2 |
| Wines and Spirits in Casks—a deduction for ullage of 10 per cent. shall be allowed at the time of being received into Warehouses. | |
Board may License any Private Warehouses.
License to be revocable at pleasure unless otherwise stipulated.
Applications for License for Private Warehouses to be in Form C, with particulars filled up.
Collector or Warehouse-keeper to have access to all Licensed Warehouses for himself and his Officers.
Proprietors refusing admittance—
Source: India Code