Repealed or not in force · As amended up to 2026-08
4. Nothing herein contained affects Act No. XX of 1867, or authorizes—
(1) the levy of import duties on articles (other than salt, opium and spirits) imported into one port in British India from another:
(2) the levy of export duties on articles exported from one port in British India to another:
(3) the levy of export duties on articles exported by sea to any place other than a foreign port in India, when such articles have been imported by sea into British India.
And,
264 Indian Tariff. [ACT XIII
And, notwithstanding anything herein contained, no opium shall be exported from British India, unless it be covered by a pass granted by an officer appointed in this behalf by the Local Government.
Construction of section 27 of Act VI of 1863.
Source: India Code