Section 8. So far as regards the Presidency of Fort St. George, the unrepealed provisions of Act No. VI of 1844

8. So far as regards the Presidency of Fort St. George, the unrepealed provisions of Act No. VI of 1844, and so far as regards the Presidency of Bombay, the unrepealed provisions of Act No. XXIX of 1857, relating to the levy of duties and to dutiable goods, shall, mutatis mutandis, apply to duties levied and goods liable to duty under or by virtue of section five, clause (b). 8. Extractors, nippers, heel-plates, pins, screws, tangs, bolts, thumb-pieces, triggers, trigger-guards, hammers, pistons, plates, and all other parts of a fire-arm not herein otherwise provided for, and all tools used for cleaning or putting together or loading the same, for each... | ... | ... | Rs. As. 50 0 30 0 15 0 10 0 8 0 5 0 2 7 1 8 | SCHEDULE II—(continued). | No. | Names of Articles. | Per | Tariff valuation. | Duty. | | --- | --- | --- | --- | --- | | | 9. Machines for making or loading or closing cartridges, for each | ... | ... | Rs. As. 10 0 | | | 10. Machines for capping cartridges, for each | ... | ... | 2 8 | | | Exception I.—Articles falling under the 5th, 6th, 8th, 9th, or 10th head of the above list, when they appertain to a fire-arm falling under the 1st or 3rd head, and are fitted into the same case with such fire-arm, are free. | | | | | | Exception II.—Arms forming part of the regular equipment of an officer entitled to wear diplomatic, military or police uniform, and a revolver or a pair of pistols accompanying a military officer, are free. | | | | | | Proviso 1.—No duty in excess of ten per cent. ad valorem shall be levied upon any of the articles mentioned in the above list when they are imported in reasonable quantity, for his own private use, by any person lawfully entitled to possess the same. | | | | | | Proviso 2.—When any articles which have been otherwise imported, and upon which duty has been levied or is available under this number, are purchased retail from the importer by a person lawfully entitled as aforesaid, in reasonable quantity, for his own private use, the importer may apply to the Customs collector for a refund or remission (as the case may be) of so much of the duty thereon as is in excess of ten per cent. ad valorem; and if such | | | | [ACT XI] SCHEDULE II—(continued). | No. | Names of Articles. | Per | Tariff valuation. | Rate of Duty. | | --- | --- | --- | --- | --- | | 2 | collector is satisfied as to the identity of the articles, and that such importer is in other respects entitled to such refund or remission, he shall grant the same accordingly. Gunpowder, common ... „ sporting ... All other sorts ... | lb. lb. „ | Rs. A. 0 5 1 0 Ad valorem | 10 per cent. | | | LIQUORS— Ale, beer and porter, except when condensed or concentrated ... Cider, and other fermented liquors ... Liqueurs ... 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. Spirit, when used in drugs, medicines or chemicals in a proportion 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 | Impl. Gallon or six quart bottles ... Ditto ... „ | ... Ad valorem Ad valorem | One annu. Rs. 4. 5 per cent. 5 per cent. | | | Spirit, perfumed, in wood, or in bottles containing more than four ounces ... Spirit, other sorts ... | Impl. Gallon or six quart bottles of the strength of London proof. Ditto ... Ditto ... | ... | Rs. 4, and the duty to be increased in proportion as the strength of the spirit exceeds London proof. | | 3 | Wines— Champagne and all other sparkling wines All other sorts of wines | Impl. Gallon or six quart bottles. Ditto ... | ... | Rs. 2-8. Re. 1. Rs. 24. | | | OPIUM NOT COVERED BY A GOVERNMENT PASS. | Ser of 80 tolas | ... | | SCHEDULE II—(concluded). | No. | Names of Articles. | Per | Tariff valuation. | Rate of Duty. | | --- | --- | --- | --- | --- | | 4 | SALT | Indian maund of 82¾ lbs. avoirdupois weight. | ... | The rate at which excise-duty is for the time being le-viable on salt manufactured in the place where the im-port takes place. | SCHEDULE III. EXPORT TARIFF. | Name of Article. | Per | Tariff valuation. | Rate of Duty. | | --- | --- | --- | --- | | RICH whether husked or unhusked | Indian maund of 82¾ lbs. avoirdupois weight. | ... | 3 annas. | Govt. Central Press.—No. 795 L. D.—18-3-82.—3,600.