PART VI.-Articles which are liable to duty at 30 per cent. ad valorem.

125

132

126

127

Gunpowder for cannons, rifles, guns, pistols and
sporting purposes.
Subject to the exemptions specified in No. 12
all articles other than those specified in entry
No. 42 which are arms or parts of arms within
the meaning of the Indian Arms Act, 1878
(excluding eprings used for air-gans 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 ammu-
nition and military stores, and any articles
which the Governor-General in Council may,
by notification in the Gazette of India, declare
to be ammunition or military stores for the
purposes of this Act.

CARRIAGES AND CARTS

Motor cars, motor cycles, motor scooters,
and articles adapted for use as parts and
accessories thereof provided that such arti-
cles as are ordinarily also used for purposes
other than as parts and accessories of motor
vehicles included in this item or in No. 87
shall be dutiable at the rate of duty specified
for such articles.

CUTLERY, HARDWARE, IMPLEMENTS AND

133

134

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.

MISCELLANEOUS

PART VII-Articles which are liable to protective duty at special rates.

PART VII.-Articles which are liable to protective duty at special rates-contd.

NOTE. In addition to Export duties the ioilowing cesses are also levied :(i) 6 annas per 100 lbs, on Tea (Indian) exported.

(ii) 2 annas per bale of 400 lbs, on Jute (raw) and 13 annas per ton of 2,240 lbs. on manufactured jute exported.

(ii) 4 annas per maund in the case of Lac and 2 annas per maund of refuse lac exported.

(iv) 4 annas per standard bale of 400 lbs, on Cotton produced in India and either exported from British India or consumed in any mill in British India, or in the case of anbaled Cotton 12 pies per 100 lbs. avo.rdupois.

B.-RATES OF EXCISE DUTY on LIQUORS, OPIUM, and other DRUGS in each province as on the 1st April, 1924.

B. RATES OF EXCISE DUTY ON LIQUORS, OPIUM, and other DRUGS in each province as on the 1st April, 1924-contd.

Province.

United Provinces

and other preparations con-
taining spirit-

(a) if entered in such a
manner as to indicate
that the strength is

not to be tested.

(b) if tested

Re. 0-8-0 per imperial gallon or six quart bottles.

Rs. 36-0-0 per imperial gallon or six quart bottles.

Rs. 21-14-0 per imperial gallon or six quart bottles of the strength of London proof and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof.

(c) All other sorts of spirit Rs. 21-14-0 per imperial gallon or six

except spirit.

(d) (i) Rum

denatured

issued to
British or Indian
Troops in Delhi, or
North-West Frontier
Province.

quart bottles of the strength of London proof and the duty to be increased or reduced in proportion as the strength of the spirit exceeds or is less than London proof.

Rs. 10-10-0 per imperial gallon L. P.