The Indian Tariff Act, 1871, 13 of 1871 (Rep., Act 16 of 1875)

Section 6. The Governor General in Council may from time to time, by notification in the Gazette of India, fix

Repealed or not in force · As amended up to 2026-08

6. The Governor General in Council may from time to time, by notification in the Gazette of India, fix for the purposes of this Act the value of any goods exported or imported by sea on which duties of customs are hereby imposed. Pepper exported by sea from Cochin.

Source: India Code