No. PART III.-Articles which are liable to duty at 2 per cent. ad valorem. Names of Articles I.-Food, Drink and Tobacco PROVISIONS AND OILMAN'S STORES (1) prime-movers, boilers, locomotive engines and tenders for the same, portable engines (including power-driven road rollers, fire eng ines and tractors), and other machines in which the prime-mover is not separable from the operative parts: (2) machines and sets of machines to be worked by electric, steam, water, fire or other power, not being manual or animal labour, or which before being brought into use require to be fixed with reference to other moving parts; (3) apparatus and appliances, not to be operated by manual or animal labour, which are designed for use in an industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose; MACHINERY-contd. (4) control gear, self-acting or otherwise, and transmission-gear designed for use with any machinery above specified, including belting of all materials and driving chains but not driving ropes ; (5) bare hard-drawn electrolytic copper wires and cables and other electrical wires and cables, insulated or not, and poles, troughs, conduits and insulators designed as parts of a transmission system, and the fittings thereof. Note.-The term 'industrial system' used in subclause (3) means an installation designed to be employed directly in the performance of any process or series of processes necessary for the manufacture, production or extraction of any commodity. 51A Component Parts of Machinery, as defined in No. 51, namely, such parts only as are essential for the working of the machine or apparatus and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose. 51B Provided that articles which do not satisfy this condition shall also be deemed to be component parts of the machine to which they belong if they are essential to its operation and are imported with it in such quantities as may appear to the Collector of Customs to be reasonable. The following textile machinery and apparatus by whatever power operated, namely:- Healds, heald cords and heald knitting needles; reeds and shuttles; warp and weft preparation machinery and looms; dobbies; Jacquard machines; Jacquard harness linen cards; Jacquard cards; punching plates for Jacquard cards; warping mills; mul tiple box sleys; solid border sleys; tape sleys; swivel sleys; tape looms; wool carding machines; wool spinning machines; hosiery machinery; coir mat shearing machines; coir fibre willowing machines; heald knitting machines; dobby cards; lattices and legs for dobbies; wooden winders; silk looms; silk throwing and reeling machines; cotton yarn reeling machines; sizing machines; doubling machines; silk twisting machines; cone winding machines; piano card cutting machines; harness building frames; 'card lacing frames; drawing and denting hooks; 'sewing thread balls making machines; cumbli finishing machinery; hank boilers; cotton carding and spinning machines; mail eyes, lingoes, comber boards and comber board frames; take-up motions; temples and pickers; picking bands; and printing machines. MISCELLANEOUSI 53 Aeroplanes, aeroplane parts, aeroplane engines. aeroplane engine parts and rubber tyres and tubes used exclusively for aeroplanes, 54 Printing and Lithographing Material, namely, presses, type, aluminium lithographic plates, brass rules, composing sticks, cases imposing tables and lithographic stones, sterio-blocks, wood blocks, half tone blocks, electrotype blocks, roller moulds, roller frames and stocks, roller composition, standing screw and hot presses, perforating machines, gold blocking presses, galley presses, proof presses, arming presses, copper plate printing presses, rolling presses, ruling machines, ruling pen making machines, lead and rule cutters, type casting machines, type setting and casting machines, rule bending machines, rule mitreing machines, bronzing machines, leads, wooden and metal quoins, shooting sticks and galleys, stereotyping apparatus, metal furniture, paper folding machines, and paging machines, but excluding ink (See No. 461) and paper (see No. 99). 55 Racks for the withering of tea leaf. 57 Fodder, bran and pollards, PART IV.-Articles which are liable to duty at 10 per cent. ad valorem. No. Names of Articles No. Names of Articles II.-Raw materials and produce and articles mainly unmanufactured METALLIC ORES AND SCRAP IRON OR STEEL FOR RE-MANUFACTURE 62 Steel, angle and tee not otherwise specified (see No. 150). No. Iron or Steel, anchors and cables. 36 bolts and nuts, including book- nails, rivets and washers, all sorts tramway track material including ing discs and circles) not otherwise specified (see Nos. 146, 147, 148, 149A, 153 and 154) whether fabricated or not. barbed and stranded fencing wire and wire-rope. designed for the reinforcing of concrete, not otherwise specified (see Nos. 144 and 151). ,, expanded metal. 63 63 A 64 bar and rod not otherwise specified (see Nos. 151 and 153). alloy, crucible, shear, blister and tub, all kinds, and steel for springs and cutting too's made by any process. ingots, blooms, and billets, and slabs of a thickness of 1 inches or more. RAILWAY PLANT AND ROLLING-STOCK Railway Materials for permanent-way and rolling-stock, namely, sleepers and fastenings therefor; bearing plates, fish bolts and nuts, chairs, interlocking apparatus, brake gear, shunting skids, couplings and springs, signals, turn-tables, weighbridges, carriages, wagons, traversers, rail removers, scooters, trollies, trucks, and component parts thereof; switches, crossings, and the like materials made of alloy steel, also cranes and water-tanks when imported by or under the orders of a railway company. Provided that for the purpose of this entry 'railway' means a line of railway subject to the provisions of the Indian Railways Act, 1899, and includes a railway constructed in a State in India and also such tramways as the Governor-General in Council may, by notification in the Gazette of India, specifically include therein: Provided also that nothing shall be deemed to be dutiable hereunder which is dutiable under No. 51 or No. 51A. COMPONENT PARTS OF RAILWAY MATERIALS, as defined in No. 63, namely, such parts only as are essential for the working of railways and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose: Provided that articles which do not satisfy this condition shall also be deemed to be component parts of the railway material to which they belong, if they are essential to its operation and are imported with it in such quantities as may appear to the Collector of Customs to be reasonable. Ships and other vessels for inland and harbour navigation, including steamers, launches, boats and barges imported entire or in sections: Provided that articles of machinery as defined in No. 51 or No. 51A shall, when separately imported, not be deemed to be included hereunder. PART V.--Articles which are liable to duty at 15 per cent. ad valoren. 65 Fish, excluding salted fish (see No. 27). No. 69 PART V.-Articles which are liable to duty at 15 per cent. ad valorem -contd. 71 70 Spices, all sorts. 72 73 75 76 77 78 79 Names of Articles PROVISIONS AND OILMAN'S STORES Provisions and Cilman's Stores and Groceries, all sorts, excluding vinegar in casks (see No. 48). Tea. 84 GUMS, RESINS AND LAC 74 Gums, Resins and Lac, all sorts, not otherwise specified See No. 10B). OILS SPICES TEA OTHER FOOD AND DRINK Coffee. All other sorts of Food and Drink not otherwise II.-Raw materials and produce and All sorts of animal, essential, mineral, and SEEDS Seeds, all sorts, excluding oil-seeds imported into TALLOW, STEARINE AND WAX Tallow and Stearine, including grease and animal TEXTILE MATERIALS Textile materials, the following: Silk waste, and raw silk including cocoons, WOOD AND TIMBER Wood and Timber, all sorts, not otherwise MISCELLANEOUS All other raw materials and produce and articles 91 Ornamental arms of an obsoleté pattern possess ing only an antiquarian value; masonic and theatrical and fancy dress swords, "provided they are virtually useless for offensive or defensive purposes; and dahs intended exclusively for domestic, agricultural and industrial purposes. CHEMICALS, DRUGS AND MEDICINES 88 Chemicals, drugs and medicines, all sorts, not CUTLERY, HARDWARE, IMPLEMENTS AND excluding electroplated cutlery (see 90 Hardware, ironmongery and tools, all sorts, not otherwise specified. CONVEYANCES Conveyances, not specified in No. 142, namely, tramcars, motor-omnibuses, motor-lorries, motor-vans, passenger lifts, carriages, carts, jinrikshas, bath-chairs, perarabulators, trucks, wheel barrows, bicycles, tricycles, and all other sorts of conveyances not otherwise specified and component parts and accessories thereof, except such parts and accessories of the motor vehicles above-mentioned as are also adapted for use as parts or accessories of motor cars, motor cycles or motor scooters (see No. 127). Electrical Control Gear and Transmission Gear, namely, switches, fuses and current-breaking devices of all sorts and descriptions, designed for use in circuits of less than ten amperes and at a pressure not exceeding 250 volts, and regulators for use with motors designed to consume less than 187 watts; bare or insulated copper wires and cables, any one core of which has a sectional area of less than one-eightieth part of a square inch, and wires and cables of other metals of not more than equivalent conductivity; and line insulators, including also cleats, connectors, leading in tubes and the like, of types and sizes such as ordinarily used in connection with the transmission of power for other than industrial purposes, and the fittings thereof. are All other sorts of implements, instruments, apparatus and appliances and parts thereof, not otherwise specified.† Under Govern ent of India Notification No. 4317, dated the 2nd July, 1921, unmanufactured mica is exempt from payment of import duty. + Under Government of India, Finance Department (Central Revenzes) Notification No. 6-i-Cus.-, dated the 28th February, 1825, apparatus for wireless telegraphs designed either for transmission or reception whether by telegraphy or telephony, when imported in accordance with the orders for the time being governing the importation of such apparatus, is liable to duty at 2 per cent ad valorem. PART V.-Articles which are liable to duty at 15 per cent. ad valorem―concld. 99 All sort of metals other than iron and steel, and PAPER, PASTEBOARD AND STATIONERY 401 107 Jute twist and yarn, and jute manufactures, excluding secondhand or used gunny bags or cloth (see o. 22); Silk yarn, noils and warps and silk thread; Woollen yarn, knitting wool, and other manufactures of wool including felt; All other sorts of yarns and textile fabrics, not otherwise specified. : Silk goods used or required for medical pur- MISCELLANEOUS Art, works of, excluding those specified in Brushes and Brooms. Building and Engineering materials, including asphalt, bricks, cement (other than Portland cement), chalk and lime, clays, pipes of earthenware, tiles, firebricks not being component parts of any article included in No. 51 or No. 63, and all other sorts of building and engineering materials not otherwise specified including bitumen and other insulating materials. Candles. Cinematograph films. Cordage and rope and twine of vegetable fibre. Fireworks specially prepared as danger or distress lights for the use of ships. Furniture, tackle and apparel, not otherwise described, for steam, sailing, rowing and other vessels. Mats and Matting. 108 Paper and articles made of paper and papier YARNS AND TEXTILE FABRICS 112 Under Government of India Finance Department (Central Revenues) Notification No. 5, dated the 27th February 1926, tin, block, is exempt from so much of the import duty leviable thereon as is in excess of Rs. 250 a ton. Under Government of India Finance Department (Central Revenues) Notification No. 109-1-Cus-25, dated the 17th March, 1925, insignia and badges of official British and Foreign Orders are exempt from payment of import duty. PART VI.-Articles which are liable to duty at 30 per cent. ad valorem. Names of Articles No. Names of Articles I.-Food, Drink and Tobacco 124 Confectionery. 125 126 Gunpowder for cannons, rifles, guns, pistols and sporting purposes. Subject to the exemptions specified in No. 12 all articles other than those specified in entries Nos. 42, 86A and 141 which are arms or parts of arms within the meaning of the Indian Arms Act, 1878 (excluding springs used for air-guns which are dutiable as hardware under No. 90), all tools used for cleaning or putting together the same, all machines for making, loading, closing or capping cartridges for arms other than rifled arms and all other sorts of ammunition and military stores, and any articles which the GovernorGeneral in Council may, by notification in the Gazette of India, declare to be ammunition or military stores for the purposes of this Act. 133 134 CUTLERY, HARDWARE, IMPLEMENTS AND INSTRUMENTS Clocks and Watches and parts thereof. GLASSWARE AND EARTHENWARE Gold plate, gold thread and wire, and gold manufactures, all sorts. Silver plate, silver thread and wire, and silver manufactures, all sorts. YARNS AND TEXTILE FABRICS Silk piece-goods, and other manufactures of silk, not otherwise specified (see Nos. 45 A and 100 A). MISCELLANEOUS Prints, engravings and pictures, including photographs and picture post cards. PART VII-Articles which are liable to protective duty at special rates. |