Repealed or not in force · As amended up to 2026-08
XI. And it is hereby enacted, in modification of the Article of Schedule B. of Act No. XIV. of 1836, which provides that when Sugar of Rum shall be exported on British bottoms to any British Possession no duty shall be levied thereupon, and if on Foreign bottoms, a duty of 3 per cent. only shall be levied, that the said exemption from duty and advantage of rate shall not hold or apply to the case of Sugar exported to any British Possession or Settlement on the Continent of India (including the Port of Bombay), but duties shall be levied on such exports in the same manner as upon Sugar and Rum exported to other places, and the amount of duties so levied shall be credited, in the adjustment of any import duty to which the Sugar so exported from Bengal may be subject, at any place of import within the possessions of the East India Company.
Source: India Code