Item No. |
Name of article |
Nature of duty |
Standard rate of duty |
The United Kingdom |
A British Colony |
Duration of protectiverates of duty |
I |
Animals, living, all sorts not otherwise specified |
……… |
Free |
…… |
…… |
|
I (1) |
Horses of a value exceeding Rs.2,000 each |
Revenue |
20 per cent.ad valorem |
…… |
…… |
|
9 (5) |
Betel-nuts ….. |
Preferent al Revenue. |
10 annas per lb. |
……. |
9 ½ annas per lb. |
|
19 |
Biscuits …. |
Revenue |
66 2/3 percent. ad valorem |
……. |
……. |
|
19 (1) |
Milk foods for infants and invalids, canned or bottled |
Revenue |
17 ½ per cent, ad valorem |
…… |
…… |
|
19 (2) |
Patent foods for infants and invalids, canned or bottled [other than milk foods falling under item 19 (1), and not containing cocoa or chocolate.] |
Revenue |
17½ percent ad valorem |
…… |
……. |
|
19(3) |
Cakes and farinaceousand patent foods, cannedor bottled, not otherwisespecified. |
Revenue. |
31 ¼ percent.advalorem |
……. |
……. |
|
20 |
Vegetable product,pickles, chutnies, sauces,ketchups and condiments,canned or bottled. |
Revenue. |
66 2/3percent advalorem |
……. |
…… |
|
20(1) |
Fruit juices, squashes,cordials and syrups nototherwise specified:- |
Revenue |
55 per cent ad valorem |
|
|
|
(a)manufactured in a British colony. |
Revenue |
65 per cent.ad valorem |
……. |
……. |
|
|
(b)not manufactured in a British colony |
|
|
|
|
|
|
20(2) |
Vegetables, canned orbottled, the following ,namely:- tomatoes,potatoes, onions andcauliflowers. |
Preferental Revenue |
65 per centad valorem |
…….. |
55 percent advalorm |
|
20(3) |
Fruits, canned or bottledor otherwise packed nototherwise specified:- |
Protective |
55 per cent ad valorem |
…….. |
……. |
December 31st 1953 |
(a)manufactured in aBritish colony. |
Protective |
65 percent ad valorem |
…….. |
……. |
December 31st 1953 |
|
(b)not manufactured in a British colony. |
. |
|
|
|
|
|
21 |
Canned or bottled provisions not otherwise specified |
Revenue |
66 2/3 per cent ad valorem |
……. |
|
|
28 (14) |
Toilet requisites not otherwise specified. |
Revenue |
66 2/3 per cent advalorem |
…….. |
|
|
28 (26) |
Pencillin in bulk … |
Preferent al Revenue |
20 per cent ad valorem |
14 per cent advalorem |
14 per cent advalorm |
|
28(26A) |
Pencillin and its productsnot otherwise specified |
Preferent al Revenue |
30 per cent ad valorem |
24 per cent advalorem |
24 per cent advalorm |
|
28(27) |
Antibiotics such as Streptomycin, gramicidin, tyrocidine and tyrothricin |
Preferent al Revenue. |
20 per cent. advalorem |
14 per cent advalorem |
14 per cent advalorem |
|
28(28) |
Sulpha drugs and vitamin preparations other than fish-liver oil. |
Preferent al Revenue |
20 per cent.advalorem |
14 per cent advalorem |
14 per cent advalorem |
|
30(7) |
Lead pencils …. |
Protective |
8 annas per dozen or 66 2/3 per cent.ad valorem, which ever is higher. |
…….. |
……. |
December 31st 1953. |
31 (5) |
Perfumery, not otherwise specified |
Revenue |
66 2/3 per cent.ad valorem |
…….. |
……. |
|
44(7) |
Newspapers, old, packed in bales, bags or otherwise. |
Revenue |
66 2/3 per cent ad valorem |
……… |
|
|
45(4) |
Coloured and copying pencils |
Protective |
66 2/3 per cent advalorem |
…….. |
……. |
December 31st 1953. |
45(5) |
Fountain pen ink |
Protective |
66 2/3 per cent advalorem |
…… |
…. |
December 31st 1953. |
48(1) |
Fabrics, not otherwise specified, containing more than 90 per cent of artificial silk- |
Protective |
80 per cent ad valorem or 7 annas per quare yard,s |
|
|
December 31st 1953. |
|
(a)of British manufacture |
Protective |
whichever is higher. |
|
|
|
|
(b)not of British manufacture |
|
100 per cent.advalorem, or14 annas per square yard, whichever is higher |
…… |
……. |
December 31st 1953 |
48(3) |
Cotton fabrics not otherwise specified, containing more than 90 per cent, of cotton- |
|
|
|
|
|
|
(a)Grey piece goods (excluding bordered grey chadars, dhuties, saris andscarves)- |
Revenue |
65 per cent ad valorem |
…….. |
…….. |
|
|
(i)of British manufacture |
Revenue |
100 per cent ad valorem |
|
|
|
|
(ii)not of British manufacture |
Revenue |
|
…….. |
|
|
|
(b)Printed piece goods and printed fabrics- |
|
60 per cent ad valorem |
|
……. |
|
|
(i)of British manufacture |
|
100 per cent ad valorem |
…….. |
|
|
|
(ii)not of British manufacture |
Revenue |
|
|
…….. |
|
|
(c)Cotton piece goods and fabrics not otherwise specified- |
Revenue |
60 per cent ad valorem |
|
……. |
|
|
(i)of British manufacture |
|
100 per cent ad valorem |
|
|
|
|
(ii)not of British manufacture |
|
|
|
|
|
48(4) |
Fabrics not otherwise specified, containing more than 10 per cent and more than 90 per cent silk- |
Protective |
100 per cent ad valorem |
|
|
December 31st 1953 |
|
(a)containing more than 50 per cent silk or artificial silk or both |
Protective |
plus Rs.3 per lb. |
|
|
|
|
(b)containing not more than 50 per cent silk or artificial silk or both:- |
Protective |
100 per cent ad valorem or Rs.3 per |
|
|
December 31 st 1953 |
|
(i)containing more than 10 percent artificial silk. |
Protective |
lb.Whichever is higher |
…….. |
…….. |
December 31st 1953 |
|
(ii)containing no artificial silk or not more than 10 per cent, artificial silk. |
|
100 per cent ad valorem |
|
|
|
48(5) |
Fabrics, not otherwise specified, containing no silk or containing not more than 10 per cent.silk but more than 10 per cent.and non more than 90 per cent, artificial silk- |
|
|
|
|
|
|
(a)containing 50 per cent , or more cotton:- |
Protective |
80 per cent ad valorem or 5 ½ annas per square yard, |
…….. |
……. |
December 31st 1953 |
|
(i)of British manufacture |
Protective |
whichever is higher |
|
|
|
|
(ii)not of British manufacture |
Protective |
100 per cent ad valorem II annas per square yard, |
|
|
December 31st 1953 |
|
(b)containing no cotton or containing less than 50 per cent cotton- |
Protective |
whichever is higher |
|
|
December 31st 1953 |
|
(i)of British manufacture |
|
80 per cent ad valorem |
|
………. |
December 31st 1953 |
|
(ii)not of British manufacture |
|
7 annas per annas per square yard, whichever is higher 100 per cent ad valorem or 14 annas per square yard, whichever is |
|
|
|
48(7) |
Fabrics, not otherwise specified, containing not more than 10 per cent, silk or 10 per cent. artificial silk or 10 per cent. |
|
|
|
|
December 31st 1953. |
|
wool, but containing more than 50 per cent.cotton and not more than 90 per cent cotton- |
Protective |
70 per cent ad valorem |
…….. |
…… |
December 31st 1953 |
|
(a)of British manufacture |
Protective |
100 per cent ad valorem |
|
|
December 31st 1953 |
|
(b)not of British manufacture |
|
|
|
|
|
48(8) |
Fabrics, not otherwise specified, containing not more than 10 per cent silk or 10 per cent artificial silk or 10 per cent.wool or 50 percent, cotton. |
Revenue |
100 per cent ad valorem |
……. |
…… |
|
48(9) |
The following cotton fabricates, namely, Sateens including Italians of sateen weave, velvets and velveteens and embroidered all-overs- |
Revenue |
80 per cent ad valorem |
|
|
|
|
(a)printed fabrics- |
Revenue |
100 per cent.advalorem |
|
|
|
|
(i)of British manufacture |
Revenue |
|
…… |
…….. |
|
|
(ii)not of British manufacture |
|
|
|
|
|
|
(b)Other fabrics- |
Revenue |
|
…… |
……. |
|
|
(i)of British manufacture |
|
|
|
|
|
|
(ii)not of British manufacture |
|
75 per cent ad valorem 100 per cent ad valorem |
…… |
…….. |
|
10 |
Fabrics containing gold or silver thread. |
Revenue |
100 per cent ad valorem |
……. |
|
|
49(1) |
Fents, being bona fide remnants of piece goods or other fabrics- |
Preferent al revenue |
75 per cent ad valorem |
65 per cent advalorem |
|
|
|
(a)of materials liable to duty under Item 48(3), not exceeding 4 yards in length. |
Preferent al revenue |
75 per cent ad valorem |
|
|
|
|
(b)of materials liable to duty under Item 48, 48(1), 48(4) or 48(5), not exceeding 2 ½ yards in length. |
Preferent al revenue |
75 per cent ad valorem |
65 per cent advalorem |
…….. |
|
|
(c)of other materials not exceeding 4 yards in length |
|
|
65 per cent advalorem |
|
|
51 |
Socks and stockings made wholly or mainly from silk or artificial silk. |
Revenue |
100 per cent ad valorem |
……… |
|
|
52 |
Apparel, hosiery, haberdashery, millinery and drapery, not otherwise specified. |
Revenue |
66 2/3 per cent advalorem |
……. |
|
|
54 |
Boots and shoes |
Revenue |
100 per cent ad valorem or Rs.1/8/- per cent, whichever is higher |
……. |
|
|
56 |
Parasols and Sunshades and fittings for umbrellas, parasols and sunshades. |
Revenue |
100 per cent ad valorem |
…… |
|
|
56(1) |
Umbrellas … |
Revenue |
100 per cent ad valorem or Rs.2 each, whichever is higher |
…… |
|
|
59(2) |
Earthenware, china and porcelain, all sorts not otherwise specified |
Revenue |
66 2/3 per cent advalorem |
……. |
|
|
59(3) |
Earthenware, pipes and sanitary ware. |
Revenue |
66 2/3 per cent advalorem |
……. |
|
|
59(4) |
Titles of earthenware and porcelain |
Revenue |
66 2/3 per cent.ad valorem or 8 annas per square foot whichever is higher. |
…… |
|
|
59(5) |
Domestic earthenware, china and porcelain, namely tea cups, coffee cups, saucers, tea pots, sugar bowls, jugs and plates of all kinds and sizes. |
Revenue |
66 2/3 per cent advalorem |
……. |
|
|
60 |
Glass and glassware, not otherwise specified. |
Revenue |
66 2/3 per cent advalorem |
…….. |
|
|
61 |
Precious stones, unset and imported uncut, not otherwise specified, and pearls unset. |
Revenue |
20 per cent ad valorem |
……. |
|
|
61(a) |
Emeralds, unset and imported uncut |
…… |
Free |
…….. |
|
|
75(1) |
Motor cars, including taxi cabs imported completely assembled |
Preferent al Revenue |
75 per cent ad valorem |
72 per cent advalorem |
|
|
77(2) |
Scientific and surgical instruments apparatus and appliances. |
Revenue |
25 per cent ad valorem |
……. |
|
|
83 |
Brushes all sorts |
Revenue |
66 2/3 per cent advalorem |
…….. |
|
|
85 |
Buttons studs, and cuff links- |
Protective |
66 2/3 per cent advalorem |
|
|
December 31st 1953 |
|
(a)made of metals other than gold or silver |
Protective |
|
|
|
|
|
(b)made of porcelain |
|
66 2/3 per cent advalorem |
…….. |
……. |
December 31st 1953 |
|
(c)not otherwise specified, but excluding jewellery and articles made of glass or plated with told or silver or both. |
Protective |
66 2/3 per cent advalorem |
|
|
December 31st 1953 |
86 |
Prints, engravings and pictures (including photographs and picture post cards), not otherwise specified. |
Revenue |
25 per cent ad valoredm |
…….. |
|
……… |
86(1) |
Art, works of, not otherwise specified. |
Revenue |
25 per cent ad valorem |
……… |
|
|
|
In the First Schedule to the Indian Tariff Act, 1934- |
|
|
|
|
|
|
(i) after Item No.28 the following Item shall be inserted, namely:- |
|
|
|
|
|
28A |
Patent or proprietarymedicines as defined inclause (d) of section 3 ofthe Drugs act, 1940(XXIII of 1940) notcontaining spirit and nototherwise specified(ii)after Item No.70(9),the following Items shallbe inserted, namely- |
PreferentalRevenue |
50 per centadv alorem |
40 percent advalorem |
40 percentadvalorm |
|
70(10) |
Door and window hinges and bolts |
Revenue |
66 2/3 per cent ad valorem |
……. |
|
|
70(11) |
Locks, all kinds |
Revenue |
66 2/3 per cent advalorem |
……. |
|
|
|
(iii)after Item No.85(10 he following Item shall be inserted, namely:- |
|
|
|
|
|
85(2) |
Suit cases, trunks and bags not otherwise specified. |
Revenue |
66 2/3 per cent advalorem |
…….. |
|
|