 the customs duties and cesses (conversion to metric units) bill, 1960(as introduced in lok satlha on 29th august, 1960)  to the ajstoms duties and cesses (conversion to metri c unit s) bill, 1960 (as 1n trodli ced in l ok sabw)1 - page 1, in the marginal tl3ading to clause 1,-for "ti ie" ~ "ti tie" 2 page 2, line 38,-be fore " shall ii qidu pages 4 to 20,-" " , 3 tho wl')rds "fo!' the exi qtinj;l' antt'ie~ anhctt1t:"  rel ntn to column s 4 to 6 page 5, line 17, ~ !ql" sybstitu~" ~ "substitute" page 6, line 15,-!qi "13/ 112" ~ " 13t" page 8,-12!tho'oxisting heading of t~ last column, read "duration of protective rates of duty" 7 page 11, line 1,-m u~ valoraro" ~ "as nlorem" 8 page 13, line 19,-,,(qt "leva! ble" ~ ''leviable ii 9_ page 14, line l6,-j:q!: "produce n ~ "prod,uced" 10 page 15, line 17,-m "~ xal0re " read ",wiyalorem" 11 page 16, line 3),-tor "63( jb)( a)(ii1) 'it read "63( ]g)-( a)(ii)" 12 page 17, line 2,-m "§ 'y"'alorem" read "~ yalorem" 13 page 17, 11ne 15,-jg£ "yarolem" ~ "yalorem ii 14 page 19, line 25,-m " hey" ~ "they" 15 page 20, line ]9,-for "one eightieth" ~ "one-eightieth" 16 page 21, line 4,-1:2r-"47625' ii ~ "47625" 17 page 21, line 11,-lqt if! tem" ~ "i tam s ii lb page 21, line 22,-~ "for the existing entries substi tute" 19 page 22,-qm1t line b 20 page 22, line 17,-m "v isccmeter" i§wl "viscometer" 21 page 22, line j9,-~ "fabre nhei t'" ~ "fabrer'lbeit's" 2 2 page 23, line 16,-for "subst tuted" ~ "substituted" 23 page 23, line ib,-, for "figlu'e" read "figure sit 24 page 23, line ib,-lli ''tis 90b per tonne" req9 ''pis 980 per tonne" 25 page 2b, line 6 from bottom,-~ n(11)" 26 fage~, line w,-for "li q1or sand" ~ ''ll qjors andii 27 page 31, 11ne 11 fr em bottom,-m "sprit" ~ "spir1tll 2b page 32, line 1,-~ "tarif:r" ~ "tariff" 29 page 32, 11ne 15,-~ "spiri ttl m:t "and" 30 page 33, line 6,-~ "preferancial" ~ "pre ferential ll 31 page 34, i1ne 5 fran bottom,-after "proof" insert "or" 32 page 39, line 9,-,!,l"1962" ~ "1961" 33 page 40, line 11 fran bottom,-~ "3r st" nw! "31st" 34 page 40, line 8 fran bottom,-l2l"decanbe" ~ "december" 3 5 page 42, line 11,-~ iti btl ~ "i ib ll 36 page 46, line 5,-m ''manufac ure" ~ ''manufacture ii 37 page 46, line 11 from bottan,-for "du y" ~ "dutylt 38 page 47, line 8 from bottom,-lqr1t4 ( 1) it re ad "4b( 1)" '39 ,page 57, line 19 from bottom,-before "of" insert "(i)" 40 page 57, lines 16 t1-~d :u-f'1'c:n bottan,-1:ql" ot of british manu acture" j:sia4 "(ii) not of british o"lilufa'cture" 41 page fj7, lines 14 and 15 fr em bottom,-~ "includ ng" read "including" 42 page 58, line 5,-m "i em it ~ til tem ti 43 page 89, line 3,-m ''manufature'' ~ ''manufacture'' 44 page 89, line 13 fran bottom,-t:9l:-" :13/2" ~ " 1/32" 45 page 60, line 14,-m  "~ yalprem" ~ "§9 valorem ii 46 page 61, line 1,;3,-isj,r "xi v" ~ "xvi" 47 page 63, 11ne 00,-m "othewise" ~ ifother\tise it 48 page 64, line 17,-~ "24"" read"!: ~4" " 49 page 65, line 15,-~ ''t'' occurring for the fir st t1me, ~ "l/8" ro page 65, lino 16,-after "used" insar t "as" 51 page 65, lines 17 and 18,-for "other than motor cycles"~ it( other than motor cycles-yn--52 page 66,-~ the ex! sting heading of t~ 1 ast column, ~ ''duration of protective rate s of duty" 53 page 71 in the margmal huading to section 24 of the tea act, ]953,-!2l "timi tation" ~ "limitation" 54 corroct line numbers on pages 2, 3, 5 to 8, 13 to 24 new delin, august 29 1960 bhadra 7, 1882 t salta)  the customs duties and cesses (conversion to metric units) bill, 1960 (as introduced in lok sabha)a bill further to amend certain' laws relating to customs d~ties and cesses for the purpose of adopting metric units in those laws be it enacted by parliament in the eleventh year of the republic of india as follows:-1 (1) this act may be called the customs duties and cesses short ti~le (conversion to metric units) act, 1960 =~=;nt s (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 14 of 19:13· 2 in the indian cotton cess act, 1923, in sub-section (1) of amendment section 3, for the words "at the rate of four annas per standard bale ~~~~ 14 of of four hundred pounds avoirdupois, or, in the case of unbaled cotton, 10 of one anna per hundred pounds avoirdupois", the following words and figures shall be substituted, namely:-"at the mte of twenty-five naye paise per bale of 181' 4 kilograms or, in the case of unbaled cotton, of seven naye paise per fifty kilograms" ~ of iiil30 is 3 in the indian lac cess act 1930, in section 3, for the words amendment 'ia cess at the rate of fourteen annas per maund in the case of lac ~~~~ ~ of and ten annas per maund in the case of refuse lac", the following words shall be substituted, namely:-"a cess at the rate of two rupees and thirty naye paise per 20 quintal in the case of lac, and one rupee and seventy naye paise per quintal in the case of refuse lac" 877(b) ls-l amendment '- the indian tariff act 1934 shall be amended in the manner of act 32 of 32 of 1934 1934 specified in the schedule 7 of 194'ol amendment of act 7 of 194~· 5 in the coffee act, 1942,-, (i) in section 11, for the words "at such rate not exceeding six rupees per hundredweight", the words "at such rate not s exceeding eleven rupees and eighty nayf> paise per quintal" shall be substituted; (ii) in section 12, for the words "at such rate not exceeding six rupees per hundredweight", the words "at such rate not exceeding eleven rupees and eighty naye paise per quintal" shall 10 be substituted; (iii) in section 13, in sub-section (5), for the word "hundredweights", th~ word "quintals" shall be substituted; (iv) in section 14, for the words "ten acres", wherever they occur, the words "four hectares" shall be substituted; is (v) in the proviso to section 20,-(a) in clause (ii), for the words "two pounds avoirdupois", the words "one kilogram" shall be substituted; (b) in clause (iii), for the words "ten pounds avoirdupois", the words "five kilograms" shall be substituted; 20 (c) in clause (iv), for the words "one pound avoirdupois", the words "five hundred grams" shall be substituted amrndmcnt i in the indian coconut committee act, 1944, in sub-section (1) 10 of 19at of act 10 of "" 1944 of section 3, for the words and letters "not exceeding four annas per ewt", the words "not exceeding forty-nine naye paise per quintal" 25 shall be substituted 7 in the indian oilseeds committee act, 1946, in sub-section (1) of section 3,-9 of 1946 am·ndm~l of act 9 of 1946 (i) in clause (a), for the words "at the rate of one anna per maund", the words "at the rate of seventeen naye paise per quintal" shall be substituted; and 30 (ii) in clause (b), for the words "at the rate of two annas per maund", the words "at the rate of thirty-three naye paise per quintal" shall be substituted 8 in the tea act, 1953,-35 29 of 19s3 amendmaqr of act 29 of 1953· (i) in section 24, in clause (c), for the words "not exceeding ten pounds avoirdupois", the words "not exceeding five kilograms", shall be substituted; and  (ii) in section 25, in sub-section (l), for the words "at the rate of four rupees per one hundred pounds", the words "at the rate of eight rupees and eighty naye paise per quintal" shall be substituted s 4s of i9s3· 9 in the coir industry act, 1953, in sub-section (l) of section 13, amendmeqt  of act4s of for the words "at such rate not exceedmg one rupee per hundred- i9s3 weight", the words "at such rate not exceeding two rupees per quintal" shall be substituted 10 ) s 89 of j9s6 10 nothing contained in this act shall be deemed to affect the savings validity of any notification, rule or order issued under any of the enactments amended thereby and in force immediately before the commencement of this act merely by reason of the fact that the rate of any customs duty or cess specified therein has been expressed in terms of -annas, pice or pies or with reference to any weight or measure other than a standard mass or measure under the standards of weights and measures act, 1956 and every such notification, rule or order shall, until altered repealed or amended by the central government or other competent authority, continue to have effect as if this act had not been passed  the schedule(see section 4)  part i() the first schedule to the indian tariff act  1934, shall be amended in the manner and to the eztent specified in the j table below, and the existing entries in any column thereof which have not been 110 amended bhall continue limlltered table ------------i i pre f erential rate of dui y jf the article is the produce or \ duration manufacture 0( of ---i protective the a rates of united british i duty king~ colony fo item no name of article nature of i· duty ! i standard rate of duty i is i for tlu exijtilllg _ria, mhtbluu-3(1) i rs %·70 per quintal plus 10 per cent valorem 8(1) rs 1·97 per quintal  i 40 per cedt ad valoran plus 13 daje paise', i per kilogram ri 1·3% per kilogram   ! %0 9 i %106 9(2) kilogram n(i)(a) j or 0"2'] oz" - ffjlniitta "167 millilina"  rs 1·30 per litre  n(ixb) for "27 oz" and "20 oz", ifib-jtiaju "767 miliiliues"s '0", milliiitllls it respec>-tively 2a(i)(~) f", "13-1;2 oz"  "10 ga", substirvu "38 millilitres"  add "384 millilitres" i'q_ pectively :z2(ixd) for "6-3/4 oz" and", oz",  sriluu "192 miiiilitres" and "142 jdiiiititns  ~vc1y 22(ixe) :z:z(2xa) for "27 oz", siibuuvu "767 --______________ ~i ____ auewuti'q  rs 2' 60 per litre i i standard rate of duty preferential rate of duty if the article is the produce or manufacture of duration of protective rates of duly 5 item no the a ii nature of  nameofartick ·1, r l  ~ rl! for :'27 oz" and "20 oz", !lib-i pur tm existing 'anls, substitute' i duty i i united british' , , i ki,gdm col  , i 10 shtiite "767 miuijitrel" and i "s68 'ii'1i  nu i ties respec;-rively i i for 1c13/112 oz" and "10 oz  substitut, "~mi11ili~': and "211, millil'-" i b' el 1  ~ respec-i v y i fm "61 oz" and "s oz", substitute "192 millilitres" and i ':142 millilines" resriecmely 22(2xb) 15 22(2)(') 22(2xd) 20 22(2x,) rs 3' 30 per litre 22c3xa) rs 17' 60 per litre nc3xb) rs ii' 00 per litre 22(4xa) as rs,33'oo per litre of the strength of london proof or 12s per cent ad fxjlqrllll, whichever is higher, n(4xbxa) rs 44'00 per litre or 12s per cent ad i' valorem, whichever is hifher 22(4x~xji) rs 33'00 per litre of the strength oflo~n ,   proof or 125 per cent ad val"," which- ever is higher i i ·1 22(,xa){t) rs 16'06 per litre or 45 per cent ad ii irs 14-'96 tialorem, wbichever is higher ,per litre or i 35 per cent! i ad fjalorem, i 5 i whichever i , is higber 22(5xaxii) rs 12'15 per litre ofthe strength of london! rs ii' 33 ii proof or 45 per cent ad valor,, which-i per litre of ever is higher  i the strength/ of london proof or 351 10 i per cent i ad~, whichever i is higher i 22(s)(b)(i) i rs 10' 56 per litre or 45 per cent ad oalorem, i rs  9'68 'rs 9 ·68 whichever is higher i per litre perlitre or i 15 or 35 per 35 per cem cent ad ad valorem, valorem, whichever wbichis higher ever is i i i higher 2z(s)(b~ia) i rs7·70perlitreofthestrengrhoflondon rs7'04rs 1"04; 20 ~ proof or :45 per cent ad valorem, which-i  rer litre per litle of i i ever is higher i 0 the the strength i strength gf london i  of lonproof or 351 i don proof per cent   i or 35 per valcrem, (;  cent ad hichever 25 'i valorem, is higher i whichever is i i higher -- -- --- - ---- -standard rate of duty name of article nature of duty item no kblpigm colony i | frw          | ,,,,    ||--------------|---------|| txi";,,,     | ,,   || liibrtiwt    | __      || ri          | 13'     || per          |         || litre        | or      || per          |         || cent        |         || ad           |         || fitilq,w",   |         || wfucbever is |         || hiper,       |         || plu"         |         || one-fourth   |         || the          | total   || duty        |         |lb 11'3311 per litre of the strength oflcadod proof or 3, per cent ad 'dijionm, wb:icbever' is higher! i i ro  ,!  per i kiloaram; ra 12' i, per litre of the itrenath of london proof or 4' per cent tul figlorwft, whicheftr it 1ri8ber rs j7 'so per kilogram 40 per c:eot till --- plus ri 36-40 per kilogram 40 per cent ad ~ plus ri 41 per thousand or ri 36' 40 per kilogram, whichever is higher irs n'os per kilogram | 80                 | naye paise    | per    ||--------------------|---------------|--------|| tonne              |               |        ||  i                |               |        || ri                |               |        || 4'                 |               |        || per                | kilolitre     |        || at                 |               |        || 15                 |               |        || degrees            | of            | centi- || grade thermometer |               |        || ri                |               |        || 19'70              |               |        || per                |               |        || tonne              | or            |        || 16                 |               |        || per                | cent         |        || tml                |               |        || oalor""           | whichever     |        || it                 |               |        || higher            |               |        || ri                      | 44'        ||--------------------------|------------|| ,0                       |            || per                      | itilolitre || is                       |            || dqrees                   | of         || c:entip-ade thermometer | or         || 16                       |            || per                      | cent      || tml~                    |            || whichever                |            || ii                       |            || bllher                  |            || ri                      | 8'37       || ri                      |            || i                        |            || i -                      | 32         || per                      | quintal    |ri 17' 60 pet kiloaram 2, per cedt ad fjakmm or rs 17'60 per kilogram of saccharine content, which~  is higher ri 6· 89 per quintal ri 9' b4 per quintal 3' per cedt ad oalorem or rs 1'10 per kilo pun whichc:ve! ~s higher   3' per cent ad fltuorem or rs i  10 per kilogram, whichever is higher 35 per cent ad flajorms or ri 1'10 per kilogram, whichever is higher 3' pee cent ad f1(j/qr", or ri i' 10 per kilo-&ram whichever is higher 35 per cent ad fnilor"" or ri i' 10 per kiloaram, whichever is hiaher preferential rate of duty if the article is the p~uce or manufacture of duration of protective rates of duty nature of duty standard rate of duty iterono name of article s the united kingdom a british colony --------- ----ptwthe'emttoa eiltries, iilbstitutefor "14 lbs", _titvt, "6· 36 kilograms" 10 "28(22) rs 6·60 per 100 linear metres ri i' 60 per linear metre plus the acise duty for the time being leviable on' like articles ffproduced or man~ in india and wber 8uch duty' i, le'riatlk at different rates, the highest duty fm "i lb", _ti", ""s3 arama"· 30 per cent iii:l f}qlqr"" or ri  16'70 per quintal, 1thicbever il bisher, plws the excise duty for the time being leviable onuke '8rdc1es if produced or manufactured in india and where such ~~ ia k9fable'8t ciufetem itt  , the higbest duty ' for "1/2 lb" and "i lb", lumtitvu "226 grams" and ""hi gram  rebpec:uely 30 per cent iii:l wdor"" or ri u'loper quintal, wb:lche\'er ill bigher, plus the ~cise duty'for the time ~ it\iable on like articles if produced or manufac-'tured 'in iddia and where loch duty is lnfable 't dtff~ttttes, 'the hjahest duty  rs 1'30 per~460) z6 naye paise per kilogram 47(41) 35 per cent ad (jaiorem plus rs 8' 80 per idiogram 47(6) 35 per cent ad (jajorem plus rs ii'60 per kilogram / preferential rate of i duty if the articie·is ! the produce or manufllcture of ii the \a british united kingdom colony i item no name of artic:le 5 nature of duty standard rate of duty duration of protective ifttea of daty 10 r 'for tm uislitw "",, substi~ duty is leviable at different r&tes, the hllhcst duty 48(sxbxi) 80 per cent ad t1giorem or 54 na~ paise per aquue metre, whichever is ~ plw the acise duty for the t:ime being leviable on like articles if produce or jlllllau&ctwcd in inctia, ad where such duty is leviable at cwrerent rates, the hilbest duty 15 48(sxbxil) 20 100 pet cent ad ~ or ri i os per square metre wbic:heftr is higher, pills the adie duty for the time bdna imable on like arddel if produced or wauuflio"tured in india, and where such duty i leviable at difl'emlt ratei, the highest duty i 25 4!xixa) fvl" "4 yarda" j mbstitut,  3· 66 met:res" 49(ixb) for  2 1/2 yards ", substitute  229 jnetrei " 4c){ixc) for  4 yards "j subltitlll," 3 66 30 i metres" 35 4c){-s) i i iu j 10 per 1d1opam 100 per cent ad wjiorem or rs 1100 per "\ kilogram, wbic:hever is higher ~n(l) 100 per cent ad vaktrem or rs li-oo per i kilognim, wbicheer is bigher  fur "4 ibs  , sulnlitute  1815 kilograms" si(2xa) 100 per cent ad fnllt1mrr or rs 8  80 per idiogram, whichever is higher fdr "41ba", su/jaituu " i 8 i 5 ki1ograms" 5i(2xb) 100 per cent ad ~ or rs 1100 per kilogram, whicfteger is hilfter 51(3) 75 per cent ad fjq/qr", or lb 860 per square metre, wbichner is higher 5c}(4) | fur        |     ||------------|-------|| ode        |       || inch       | ",    || mbstitllte |       ||  254    |       || mdhmetres  | "    || 6o(1xb)    |       || rs        |       || 180       |       || per        |       || 100        |       || grams     |       || 61(2)      |       |rs 25 70 per 10 grams 61(3) 62(1) rs i 80 per 100 grams 62(2) ri 2570 per iogr8ms | rs          ||--------------|| or           || 10           || per          || cent        || ad           || valor,      || whichever    || is           || hilber      || 63(2)(axi)   || 63(2)(a)(ii) || rs          || 6397        || per          || tonne        || ri          || 5910        || per          || tonne       || 63(2xb)      |ri 30 si per tonne or 10 per cent ad vaioreml whichever is higher     63(3)(i) 63(3xii) ri 59·0s per tonne or 20 per cent ad valorem, whicheer is hi8her rs 7380 per tonne 63(6xii) -----" -----| /preferential rate    | of       | dut      ||-----------------------|----------|----------|| y\                    |          |          || nature                |          |          || of                    |          |          || i                     |          |          || duty                  |          |          || i                     |          |          || if                    |          |          || the                   |          |          || article               |          |          || is                    |          |          || the                   |          |          || produce               | or       | manufac- || ture                  | of       |          || duration              |          |          || of                    |          |          || item                  |          |          || no                   |          |          || name                  |          |          || of                    |          |          || article               |          |          || st                    |        |          || ~                     |          |          || tate                  | of       | duty     || the                   | a        | r;ve     || l!nited               | ,british | rates    || ktngd                 |          |          || i                     |          |          || colonv                | dutv     |          || 1                     |          |          |i 1-- pm iae ,,,, ~,,'ries, stlbstilute-10 6](8) for "i 1/2 inc:bes ", sllbstitut' "38  i millimetres  ri 490 pu ue ol" 20 per cent ad valorem, whichever is higher -63(9) rs s9 10 per tonne· 63(10) () is rs s9· 10 per torulc plw the excise duty ; b' the time  1eyiabie on ifh articles if produced or ii:ianu&ctured in india, ana where such duty ii leviable at different rates, the higbeit duty i  19·70  ,,  !:~:: i die tiiiie  itmibii  ute ~ or manufactured to india i  ~  , lewible at different  tile iripeit dilly  63(10) (;,) 20 63(17xi) ri 5150 p2-e 01' jo per cent ad ~, wllidlewe is tlilhtt 63(17xii) ita 54 10 per t!iiime 2s 63<19xa)(i) ri14·8o per todne or 10 per cent· ad valorem, whichever is higher  i i 6!(19xaxiii) its 3940 pet' tonne 63(19)(6) i ri s9 10 per tcade 63(20)(0)(1)() i ri 28 54 ~ tonne or 10 per cent a, ~ i  whic:bnu it hiper 63(20xo)(!)("} ri 49'21 ptttonne 63(20)(0)(2)('-) i ri, 29' s3 per tonne or 10 per cent tid i ~ whichever i i higher 63(20)(0)(2)(;') i ri s9'os pertonne 63(20)(6)(1) () i ri 31' so per tonne or 10 per cent tid i utjiotwr, wbicbeva- ia biaber 63(20)(6)(i)(it) i ri, s4· 10 per toone 63(20)(6)(2)(,) ri 31'49 per tonne or 10 per cent a4 udior", whichever is higher 63(2o)(bx2)(ii) ri 63' 97 per tonne 63(:u) c (') ri 9'80 per tonne or 10 per cent tid ~ whicbever il higher 63(21) c (it) i ri, 9' 80 per tonne or 20 per ceat, 1itl1hlldr", i whichever is higher 63(21) 0() i ri 30' ,i per tonne or 10 per cedt tid ciglor  , whichever is higher 61(21)0(it) ri '9' os per tonne 63(2i)e(,) ri29"o per tonne or 10 per cent ad i """",,, whichever is higher i 877(b) ls--g i preferential r8te of duty if the article is the produce or manufacture of h&~~~~ rduration of protective r8tea of dutj name of article naureof standard rte of duty item no a i du~ he -~ united kidtdom british colony i -1 63(21)b (ii) i i ri 29'so per tonne or 10 per ~nt ad ~, whichever is higher 10 63(21)p (i) ita 78' 70 per tonne 63(21)p(ii) 2s per cent cad 1iiiiidr, phd ita 34' 45 per' tonne 63(2sxii) ita ""80 per toddc: or i, per 'it ad  whicbever is higher is 63(27xi) ita 41' 80 per tonne or 25 per cent ad ~ whichever is higher  63(27xii)  rs 28· s4 per tonne or 10 per cent ad ijijior" whichever i, higher 63(31)(a) 20 63(3ixb) rs 49' 21 per tonne ri 49'21 per tonne 6)(32xa) 6)(32xb) 3, 7ou) its 83' 66 per tonne 45 per cent ad oalomrt, or ri 88'60 per quimal, whichever is higher i "(4' ,r(8) 1(if' "24 inchea", "9 inches " i and '':!ll~!ndj  , substi"" "610  etta", "228'6 millimetra "and "0'79375 millin1etre" respectitely 22 daye paiie per tilo,ram 71(13)(1)(4) 100 per cent tjd fjalor"", or lb 3' 30 per metre, whichever il higher 11(13)(1)(6) 1(if' "inch", iiil1itiillu "25'4 millimetra" 100 per cent tjd wlortmt, or lb 3'30 per metre, whichever is hilher 100 per cent tjd fhj1or_ or lb 3' 30 per metre, wbicbever is higher 71(f3)(i)(c} 11(13)(2)(11) 100 per cent tjd ~ or lb i' 60 per metre whichever is higher 71(14) lor" 3 7/8 inches", mstiruu "98 millimetrea"j lor"s j/~ i inches", wherever they ,occur, iiibsrituu "140 millimetres" ; lor "7 inches  , wherever they occur svbstitfui "178 midimetrei"; iflr "8 incbes" wherever they occur, svbstitut "204 millimetre" j i<f "10 idcbes" f wherever  he, occur, substitute "254 millimetres"; 1(if' "12 inchn" wherever they occur, subjtituu ':~ mi11imetres" j lor  14  " wherever they occur, lfib,tituu "::js6 mi1limet:rei"j and 1m /f18 inches ", ifibstitutl "458 preferential rate of duty if the uticie i, the produce or manufacture of item no , nature of duty stancllrd rate of duty' duration of ----if------i protccti"t'e the a rates of niiile of article uliited britisb duty  kidjdom colony /tir ccr' t, _'ti"" t 51 millimetres "  /til' "z' tt, ifibrtitiiu " 51 miuirneaea"  10 72(36) 72(37) 1$ 72(31) lor "z'  , substituu "5 i millimetres " i fur "one-eightietb part of a i square incb", substi~' '"8064s aguare millimetres" frir  one eightieth part of a equare inch", substi~ "s, 0645 square millimetres" i", "2,4'  , subtituu" 61 cielttimetrs"  i 73(1) 13(6) 73(18) 74<-) 74(b) | ri        | 19'68        ||------------|--------------|| per        |              || tonne      |              || or         | is per cent || ad         |              || oalurem,   |              || wbicheyer  |              || is         |              || higber    |              || , ri      |              || s9'os      |              || per        |              || tonne      |              || or         |              || zs         |              || per        |              || cent      |              || ad         |              || flajur""  |              || ",hicheer | is           |/qr "112' j[ 1/8'" and "112' j[ 3116"', siibstituu «12·7 mm j[ 3·17s mm" and "12·, mm j[ ·762s· mm" respectinly ,7j(7a) "/qr "6 inches", wberner they occur, iiihnituu eels3 millimetres" /( "one inch", iiihstiluu "2s -4 i mfufmetrel" i -----------------------------~------,--~--------------------------~--------------------(ii) in the first schedule to the indian tariff act, 1934, in the second column in cl~use (b) of the proviso to each ofthc item nos- 2z(4) and 22(s), for the words"imp~rial gallon", th! word "litre" sh'lll be substituted (ii} in the first schedule to the indian tariff act, 1934, for item no 27(s), the following item shall be namely :_ substituted 7s(12a) 7s(18xb) _n  namaofartide i nature of i duty i standard rate of duty i preferential rate of duration duty if the article is of i the pro:iu·~e or manu- protetite facture of rates of duty ' the a british i united colony i i  kingdom , _i ~ ____ ~ "aru) hjghspeeddieaejoil and vapo-fi1r the ! ~(i"l1 mtries s"bstitut~ i ! rizing oil, that is to say, mineral i i i i oil (excludiqg minelal cx)1za i i' oil and turpentine substitute) i which has ill! ftashing point at i i (if aboft hyedty-six degreaa of,', i pahrenheit', thennollleter i and aatisfies either of the fol- (6) vaporizina on(iv) in the first schedule to the indian tariff act, 1934, in item no f3(21) a,-(a) in the second column, for the figures, letters ard words ,'30 lbs per yard", wherever they occur, the figures bnd words ,e14 '881 kilograms per metre" shall be subst tuted ; and (6) in the fourth column, for the letters, figures and words "rs 10 per ton", "rs 31 per ton" and <frs 60 per ton, wherever they occur, the letters, figure and words <frs 908 per tonne", "rs 30'si per tonne" and tors 59'05 per tonne" ,hall respectively be substituted (v) in the first schedule to the indian tariff act, 1934, in item no 63(21)b,-- (a) in the second column, for the figures, letters aod words "30 lbs per yard", wherewr they occur, the figures and words "14 '881 kilograms per metre" shall be substituted; and (b) in the founh column, for the letters, figures and words "rs 10 per ton", "rs 33 per ton" and <frs 65 per too", wherever they occur, the letters, figures and words, "rs 9'80 per tonne" "rs 32 '48 per tonne" and "rs 63'97 per tonne" shall respectively be substituted  part iithe st'icqnd sch~ule to the indian tariff act, 1934 sball be amended in the mmner and to the extent specified in the table below, and the existing entries in any column thereof which have not beqlso amend<!d shall continue unaltered· - s item no rate of duty name of ode for tm exist;,, mtriu, substitut,-1(1) lb  ·50 per bale oci81·43696 kil()8r8idi 1(2) 10 2(;) ri is per bale of lsi· 43696 kiloarams - aeft) ri 344· so per tonne  a(iia) rs 147630 per tonne rs 7s·70 per tonne 3 rs 400 per bale of lsi ·43696 kilopama s not excecdin, 66 wlye paise per kiloaram u the centnj govcldjdcdt ida, b, notification in the official goette, fix jor "inch", "herner it occiui iiibniiiiu "2s·" midim~trea" 15 ' , rs i· 10 per kiloaram-ri 344· so per tonne t(1) lib %9s· 30 per tonne 13 rs 147·60 per tome i 14 i, ri %95·]0 per tonne rs 300 per twk of 34 ·01943 kilograms 16 rs u3·00 per quintal 17 ii i i ri u6· 40 per tonne i ri 172·20 per tonde i rs 98·40 per tonne i ri 49·20 per tonne -------19 20 31 _-------  1?7(b) ls--ias a further step towards the introduction of metric system 1d the country, it is proposec1 to amend the indian tariff act, 1934 and some other allied acts which provide for the levy and collection of customs duties and of special cesses either on the export, or on the production and consumption of certain commodities it is not, however, possible to adopt the exact equivalents of the existing units and rates in the metric system, since the exact equivalents of these rates will, in most cases, run to many places of a decimal of a naya paisa, rendering the assessment and collection of the duties needlessly arduous it is, therefore, proposed to round off the rates resulting in minor variations thereof, but the overall eff(;ct of such variations would be insignificant it is also proposed to avail of this opportunity to amend the import tariff items nos 27 (4) (b), 27 (5) and 27 (8) so as to provide for the assessment of import duty on the pen-oleum products covered by them on the basis of the standard temperature of 15° c lal bahadur new delhi; the 17th august, 1960  annexureejttrac'l' from the indian cotton cess l\,ct 1923 (no; 14 of 1923) - - - - 3 (1) there shall be levied and collected on all cotton exported imf poliitiod  ° cotton from any customs-port to any port outside india, or consumed in any cess mill in india a cess at the ra·te of four annas per standard bale of four hundred pounds avoirdupois; or, in the case of unbaled cotton, of one arma per hundred pounds avoirdupois:-- - - - extract from the indian lac cess act, 1930 (no 24 of 1990) - - - - 3 there shall be levied and collected on all lac and refuse lac 1m! pia°8itiod ° c cess produced· in india and exported from any customs-port to any port besrond the limits of india a cess at the rate of fourteen annas per maund in the case of lac, and ten annas per maund in the case of refuse lac, or at sueh lower rate as the central government may, on the recormmendaticm of the committee by notification in the ofticmi ga~ette, prescribe  - - - -  extracts from thb indian tariff act, 1934 [no 3~ of 19341 - • - • the first schedule-import tariff~refereotial rate of duty ii ( if the article is i the produce or nature of standard rate of duty ldidufaci duration duty twe of i of i pro~ye itciii no name of article u~ bri~ duty the i a i rates of "'-i ""'00,  dodli section and prod ucrs of the animal kingdom     livb animals~   reenue lone rupee per indian maund of 8r~17 ibs plus 10 per cent ad fjalor" oo' - 3(1) fiab,-ailed, dry   section 0 products of the vbghtable kingdom    "20 s (i) curnnta revenue '1 re 1 per cwt  (ii)  - -  9 coffee, dot otherwise specified preferential 40 ·per cent ad valor", plus six naye paiie reenuc per pound - i  -   9 (z) ! tea preferential i sixty naye paise per pound /-18 oayepeise! revenaae ipcrpouad \ betelduts i pceferentia1 ri 103 per lb i i re i per i· revenue  i lb    i·· i opium  i revenue  i ri 40 pel' seer of 80 tolu or zs per cent i i ! i ad fniltimit whichever is higher i - i - •  i ----- - 9 cs) - - - - - - - 13 (6)  mcnonm fatty substances greases, oils and producrs of their decomposition; prepared alimentary fats; waxes of animal or vegetable origin----~-i is(s) : fish oil and whale oil, hardened i revenue i irs :ao per cwt i i or bjdrofnated· i - i - i    -    section iv producrs of the food-preparing industries; beverages, alcoholic liquor sa,nd vinegars; tobacco~ , - - - - ------ - -- 15 17 sugar excluding confectionery1 revenue the rate at which excise duty is for the time being leviable on supr other than , khatulsgri or palmyra sugar produced i in indi plus rs 10 per cwt i   the ~ at which excise dutyjs for the time beldg leviable on sugar other than kltantbari or palmyra sugar, produced in india plus lb 10 per em    17 (3) i supr-c:andy revenue '"   18 cocoa and chocolate other than confec:tioneryever is higher  (b) cbocolate other than confcctionery | the              | pirst    | schedule-import    ||------------------|----------|--------------------|| tajulip-contti  |          |                    || -------,-------  |          |                    || ,                |          |                    ||                 |          |                    || i                |          |                    || i                |          |                    || preferendal rate | of       | ;                  || i                |          |                    || duty             |          |                    || if               |          |                    || the              | article  |                    || ill              |          |                    || 'i               |          |                    || tbe              | produce  |                    || or               | manu-j   |                    || it~              | n~       |                    || of               |          |                    || article          | nature   | of                 || ~                |          |                    || flcture          |          |                    || of               |          |                    || duration         |          |                    || no              | duty     | --------          || of               |          |                    || ;                | i        |                    || 'protective      |          |                    || i:               |          |                    || i                |          |                    || the              |          |                    || i                |          |                    || a                |          |                    || lratel           |          |                    || of               |          |                    || i                |          |                    || udited           |          |                    || i                |          |                    || british          |          |                    || duty             |          |                    | the first schedule-import t\riff-copl'j| preferential                | rate       ||-----------------------------|------------|| of                          |            || duty                        | if         || i,                          |            || the                         | produce    || manufacture                 | of         || duratioll                   |            || of                          |            || protective                  |            || rates                       |            || of                          |            || duty                        |            || ;                           | the        || i british                   |            || '                           | united     || 'i                          |            || colony                      |            || :                           |            || ~                           |            || -j-                         | __         || ~----;                      |            || i                           |            || item                        |            || no                         |            || name                        | of         || nature                      | of         || duty                        |            || standard                    | rate       || j                           |            || i                           | a          || i                           |            || i                           |            || ---i                        | ,         || ,                           | i          || (6)                         |            || liquors, cordiah, mixturesj |            || and                         | other      || taining                     | spirit     || and                         |            || not                         |            || other-i                     |            || v;se                       | specified- || i                           |            || i                           |            || ii                          |            || rs                          |            || -                           |            || 200                         |            || per                         |            || imper~                      |            || puon                       | or         || ~2j                         |            || per                         | cedt:      || ad                          |            || f/(jlormt                  |            || whichever                   |            || is                          |            || higher                     |          |(i) entered in such a mannerire\,enue as to indicate that thel strength is not to be telll-: ed re\'enue (if) not so ed!ered ri us per imperial gallon of the strength of loddon proof or us per cent 1 till valtlr_, whichever is higher i i pro\'ided thar-(0)    , (6) where the unit of assess-'1  ment is the imperial gallon , of the strength of london '\ proof, the duty aha1j be inaeued or reduced in i proportion as the strength i is greater or less than lon-i don proof i i i 22 (5) spirits-, irs 68 per imperial gallon or 35 per cent ad valorem, whichever is higher (a) bitters-(j) entered in such a i1ll!nneri,prcfefcncial as to indicate that the revenue strength is not to be tcsted ri 73 per imperial gallon or 45 p!r ccnt ad valqr"", whichever is higher (it) not so entered - ,preferential revenue rs 55' 25 per imperial gslion of the strcnjtth of london proof or 45 per cent a~ vdo,"", whichevcf is higher rs 5i'5c per imperial gallon of the strengtbof london proof or 3s percent ad valqrem, whichever is higher (6) drugs and medicines containing spirit-(i) entered in such a manner ipreferential irs 48 per imperial gajion or 4s per cent u to indicate that the streng-revenue lid va/orrm, whichever is higher th is not to be tested rs per 44 irs 44 per imperial imperial gallon or gallon 135 per cent or 35 ad valor, per cent which ever ad is higher vaionm, wbichr~;  877 (8) ls----7p1derential rate 01 i duty if the anicle is the produce or manufacture of i duration 1'----of the a british protective united colony rates of kingdom duty the first schedule-rmport~tar]pf-cofttd standard rate of duty nature of duty item no name of anicle rs 32 per imperial gallon of the strength of london proof or 35 per cent ad w/orem, whichever' is higher! rs 35 per imperial gallon of the strength of london proof or 45 per cent ad fla/qrem, whichever is higher rs·32 per imperial gallon of the strength preferential revenue (ii) not so entered of london proof or 35 per cent ad ooiorem, whichever is i higher 1 i rs 60 per imperial gallon or 25 per cent ad ooiorem, whichever is higher plus onefourth of the total duty (e) perfumed spirits revenue rs 55' 25 per imperial gallon of the strength of lnndon proof or 5 per cent ad fjalorem, whichever is higher rs·5i ·5° per imperial 18-don of the strength ii of london proof 3s i percent ad valorem whichever i is hieher i (d) awn preferential i revenue ,provided that-(a) (b) w:l:re the unit of ass~s­m!nr is the imp~al gauon of the slr!ngth of london proof, th! duty shall be incr!ased or rejuc!d in ptoportion al the strength is greater or less than l'lildon proof 241 tobacco, manufacrured, otherwise specified - rs 17 per lb not - revenue i revenue 40 per cent ad wlorem plus rs 16· so per lb i i 40 per cent ad valorem plus rs 41 per i· thousand or rs 16· 50 per lb whichever  is higher i mineral producrs 14(1) 1\ cigars 24(2) cigarettes revenue i sbctionv 24(3) 1 tobacco, unmanufac:tured preferential i rs 10 per pound - re\'enue i rsloper pound - - 25(3)  the following building and i· revenue engineering li'aterials, name-- so per cent ad fxj/orem ly~ chalk, lime and day  the pirst schbdulb-lmpoat taiw'p-conmi preferential rate c:4 duntiod duty if the artide of lteat name of artide nature c:4 standard rate of duty i,the produc:eor protectiv no duty ldiulufacture of rates of the 'a dut] united british kingdom colooy 37 coal coke and patent fuel  revenue 80 nare paise pe~ too       - - - - - - - 37(4) (6) any mineral oiljexcluding kerosene as defin in sub-revenue 20 nare paiie per imperial pljon      item (a) turpentine substitute and oils which are mown to i be used as fuel for any type i | of                        | internal combustion en-   ||---------------------------|---------------------------|| gille] which              |                           || has                       |                           || its bashing               |                           || point below one           | hundred                   || i                         |                           || d~gr=es                   |                           || of                        | fahrenheit's              || i                         |                           || mometer                  |                           || i                         |                           || i                         |                           || explantjtioll             |                           || 1-ccmineral              | oil"                      || i                         |                           || means an oil consisting   | of                        || i                         |                           || single jiquid hydrocarbon | or                        || a liquid mixture          | of                        || i                         |                           |bonb (acept for associated impurities) derived from petroleum, coal, shale peat or· i any other bituminous subs-i 1 i lance, and includes any simi-i lar oil produced by synthesis or otherwise i explanaticn ii-"f1ame height" shall be determined in the apparatus known as the smoke point lamp in the manner prescribed in this behalf by the central government by notification in the official gazette explanaticn lii-"fiashing point" shall be determined in accordance with the tests specified in this behalf in the rules made under the petroleum act, 1934 (30 of 1934) high speed diesel oil and vapo- i revenue ri:zing oil, that is to say, any mineral oil (excluding mine- raj colza oil and turpentine substitute) which has its flashing point at or above seventy-six degrees of fahrenheit's thermometer, and satisfies either of the fonowing requirements, namely :-:zo naye paise per imperial pllon or 16 per cent ad va]qrem, whichever is higher, plus the excise duty for the time being i leviable on like articles if produced or i  manufactured in india (i) the oil has a flame height of ten millimetres, or more but less than eighteen millimetres ;or (n) the oil has a flame height of less than ten millimerres, but has a viscosity of less than fifty seconds by redwood i viscometer at one hundred degrees of fahrenheit's thermometer, and contains less than one quarter of one per cent by weight of \" any bituminous substance  the first schedule-import tarlpp-contd i preferential rate of i| name                            | of            | anicle          ||---------------------------------|---------------|-----------------|| nature                          |               |                 || of                              | standard rate | of              || duty                            | if            | the article     || s                               |               |                 || item                            |               |                 || \ is the                        | =uce          | or              || no                             |               |                 || duty                            |               |                 || man                             | e             | of              || i                               |               |                 || rates                           | of            |                 || the                             | a             | duty            || united                          | british       |                 || ______                          |             | ___             || i                               |               |                 || kingdom                         | colony,       |                 || 10                              |               |                 || i                               |               |                 || i                               |               |                 || 1                               |               |                 || e~on-the                      |               |                 || expressions                     |               |                 || 'mineral oil", "flame height" , |               |                 || is                              |               |                 || and "flashing pojnt"            | have          |                 || i                               |               |                 || the meanings respectively as-   |               |                 || signed to them                  |               |                 || in                              |               |                 || explanations                    |               |                 || w                               |               |                 || 1,                              | ii            |                 || and                             |               |                 || iii                             |               |                 || to item no                     |               |                 || i                               |               |                 || cd                              |               |                 || 27(4)·                          |               |                 || -                               |               |                 ||                                | i ·           |                 || -                               |               |                 || -                               | -             |                 || (a)                             |               |                 || mineral'                        |               |                 || oil which                       |               |                 || has                             |               |                 || its                             | revenue       |                 || ri                             |               |                 || 20                              |               |                 || per                             |               |                 || ton                             |               |                 || or                              |               |                 || 16                              |               |                 || per cent                        |               |                 || ad                              |               |                 || nlorem,                         |               |                 || 20                              |               |                 || fluhing                         | point         |                 || at                              |               |                 || or                              | above         |                 || i                               |               |                 || whichever is_higher            |               |                 || two hundred degrees             |               |                 || of                              | fah-          |                 || renheit's thermometer,          |               |                 || and                             |               |                 || is ordinarily used for          |               |                 || the                             |               |                 || batching                        | of            | jute            || or                              |               |                 || other                           |               |                 || -                               |               |                 || 117(8)                          |               |                 || -                               |               |                 || 2-,(7)                          |               |                 || fibre                          |               |                 || i                               |               |                 || 120                             |               |                 || naye paise                      | pe/           | imperial gallon || 16                              |               |                 || per                             |               |                 || i                               |               |                 || 25                              |               |                 || -                               |               |                 || -                               |               |                 || -                               |               |                 ||                                |               |                 || ,                               |               |                 || -                               |               |                 || lubricating oil,                |               |                 || that                            |               |                 || is,                             |               |                 || oil                             |               |                 || such jlevenue                   |               |                 || 1                               |               |                 ||                               | !             |                 || as is not ordinarily used for   |               |                 || i                               |               |                 || cent                            |               |                 || ad                              |               |                 || 'ljalorem,                      |               |                 || whichever is higher            |               |                 || any other purpose than lubri-   |               |                 || cation, excluding any mineral   |               |                 || oil                             |               |                 || whicb                           |               |                 || ~                               |               |                 || its                             |               |                 || flashing                        |               |                 || i                               |               |                 || point                           |               |                 || below                           |               |                 || two                             |               |                 || hundred                         | de-i          |                 || i                               |               |                 |grees of fahrenheit's th~ meter  secoon vi chemical and pharmaceutical products; colours and varnishes; perfumery; soap; candles and tile like; gluesandgelatines; explosives; fertilisers   -    28(4) 1 soda ash, including calcined natural soda and manufactured i sesqui-carbonatef-i s (0) manufactured in a british i protective irs 4· 2s per cwt december colony 31st, 1962 c'l no monufattund ;0 p"''',"voolluo , 0" "" ~'o december british colony -  i 31s~i95:>  i     28(9) i saccharine (except in tablets) i revenue rs 8 per lb and such other substances' as the central government may, by notification in the official gautte, declare to be i o! a like nature or use to saccha-i 10 is :lo 28(10) rme i i saccharine tablets revenue i 2s per cenr ad valorem or rs 8 per pound or saccharine codtents,l whichever is higher i  1  i  ! 28(15) calcium chloride-    25 i , (a) of british manufacture 1 revenue rs 3· so ~er cwt i (6) not of british manu-re~enue rs 5 per cwt i facture 30 provided that calcium chloride i manufactured in a british colony shall be deemed to i be of british manufacture  ,  f        the first schedule-import tarjpp-cofird i -preferential rate of i duty if the article is the produce or manufacture of duration standard rate of duty of protec-theuni-a dve rates name of article i nature of i i duty i s item no dom colony ted king-, british 0( duty 3s per cent ad fnilorejfl or so naye paise per  1----, decembc 10 28(20) (a) acid oleic or any product protective containing 70 per cent or more of free liquid fatty acids lb, whicheveris higher i \ 31st, 1~ r 2 i i is  i 3s "" ""t ad 00""'"  ,  pa;  ""  \ "-nb lb, whichever is higher , 3 1st, 19ti ! ~ (b) any product manufactured protective from (a) and containing 70 per cent or more of combined liquid fatty acids 20 (c) acid stearic or any product protective containing 70 per cent or more of free solid fatty acids 3s per cent ad valcrem or so naye paise per  lb, vtbichever is higher 1 dectmbc 3rt,i9(j r 2 i (4) any product manufactured protective from (c) and containing 70 per cent or more of combined solid fatty acids 3s per cent ad valorejfl or so naye paise per  lb, whichever is higher 25 deccmb 3ist,i~ ,2 \ 3s "" ",n, ad - "",  '0  ,   lb, whichever is higher i i · - - (e) mixture of (a) and (c) above protective containing 70 per cent or more of free fatty acids - - decemb r ,2  the first schedule-import t~i i preferential rate of duty if tbe article ia the produce or manufacture of duration item name of article nature of standard rate of duty of protec-no duty the a tiverate united british of duty kinadom colony (it) in packing of 1/2 lb and preferential 30 per cent ad fxjlornrt or ri i i  25 per cwt, 24 per over but less than i lb revenue whichever ill higher, plus the excise duty cent ad for the time being leviable on like articles fnjlor,, if produced or manufactured in india, and plus the where such duty is leviable at different excise rates, the hiahest duty duty for the time ~ie on like -articles if groduce or manufactured in india, and where such duty is leviable at different rates, the i highet duty over but less than 1/2 lb revenue whichever is higher, plus the excise duty (iii) in packing of 114 lb andl preferediial i 30 per cent ad flljlor_ or ri 17 per cwt, z4 perl i cent ad f}alor"" , plus the excise duty for the time being leviable on like articles if ducesr: manufactured in india and where luch duty is leviable at diffe-i for the time being leviable on like articles if produced or manufactured in india, and where such duty ia leviable at different rata, the highen duty tes, the highest rent ra-(if}) in packiaa of leal than preferential revenue 30 per cent ad flljlor"" or ri z4 per cwt whichever is higher, plus the excile duty for the time being leviable on like articles if produced or manufactured in india, and where luch duty is ictiable at different ratca, the bigbeat dllty z4 per' cent ad fnilor_ plus the exci- , ie  duty foe tbe time being leviable on i like anidea if  thb first schbdulb-1mport talupp~t4 ------| prefueotiu    | ute         ||---------------|-------------|| of            |             || duty          |             || if            |             || the           |             || article       |             || i            |             || the           | produce     || or            | manufacture || duration      |             || item          | name        || nature        | of          || standard      | rate        || ofprotec-     |             || no           |             || duty          |             || the           |             || a             |             || dve           | rates       || 10            |             || t             |             || united        |             || british       |             || of            | duty        ||              |             || ltin,dom      |             || colony        |             ||              |             || ~!           |             || ,             |             || -             |             |produ-- ced or manufactured in india, i and : where such r duty is leviable , at different tates, , the highest , duty  ,) - - t - - - - - - - - lead· pencils   revenuc 15 nayc paise for every length of 7--1'2  )0(7) r inches or part thereof or 75 per cent lid "alor_, whichever is hilher t - - - - - - - - - | matches,               | undipped     | iplinu    ||------------------------|--------------|-----------|| adl                    |              |           || yeneer-              |              |           || -                      | -            |           || s                      |              |           || 34(4)                  |              |           || -                      |              |           || -                      |              |           || -                      |              |           || -                      |              |           || -                      |              |           || "                      |              |           || -                      |              |           || -                      |              |           || (b)                    |              |           || undipped               | splints such | as        || are ordinarily         | used         |           || fori                   |              |           || match-making          |              |           || (c)                    |              |           || veneers such           |              |           || u                      |              |           || are                    |              |           || ordi-                  |              |           || narily used for making |              |           || boxes                  | including    | boxes     || and                    |              |           || parts                  |              |           || of                     | boxes made   |           || 0:                     |              |           || luch                   |              |           || yeneerl               |              |           || -                      |              |           || -                      |              |           || protectiye             |              |           || so                     |              |           || naye                   | paie        |           || per                    |              |           || lb                    |              |           || to                     |              |           || protectiye             |              |           || 60                     |              |           || naye                   | pai,e        | per       || 1'3                   |              |           || -                      |              |           || -                      |              |           || -                      |              |           | - • - section x paper and its applications- - is 75 per cent tl4 ualo1"mt orr 16 per cwt whichever is higher   , 45(4) coloured and copying pencils reyenue j 5 nare p3ise for ~ery length of 7i ~ or part thereof or 75 per cent ad "alorem whichever is higher i section xi textile materials and textile goods newspapers, old packe:1 in revenue bales, bags or otherwise - - - 44(7) - - - - 20 46 silk, raw (excluding silk wute i protective and noils) and silk cocoons - - - 46(3) cotton, raw   i revenue - - - - 47 silk yarn including thrown silk warps and yarn spun from silk waste or doils but excluding iidwing thread-(a) silk yarn including i protective thrown ,ilk warpi december 31st, 1963· - - 3s per cent ad fxjlormt plus ri 4 per lb - - - 12 nayc paise per lb - - - 25 - - - - 30 december 311t, 1963· 35 per cent a4 txjlar"" plus ri 4 per lb  thb pirst schedule-import taripjl-cmfr4prefem»tial rate 01 du'y i r the article is the eroduce or -~ s: ~:~ __ i duration of natureof duty standard rate of duly (tora ko mameof article protective rates of duty the u"i'ed kingdom a bri'ish colony -~ i' --,  ----~--~~ --~  __ 1 __ -oi __ ~ __ -i ---~ <b> yarn spun from silk waste i protective' 35 per cent ad fjalorem plus rs 5' 25 per lb december 311t, 1963 - - - - - - - - -47(2) ~tiftciai silk yarn and thread revenue ri 3 per lb or 50 per cent ad fnjiorem whichever is higher' plus the excise du ~y for the time bein, leviable on like articles if produced or manufactured in india and where mch duty is leviable at dlffe~nt rates, the highest duty - - - - - - - - 47(6} dotton twist and yarn, and cotton se1ri1ll or ciarnilll thread - - i· (6) of count sf/s and below-, - - - - - 6-114 per cent ad fjijiorem or 10 luye paise i per lb, whichever is higher ' (i) of british manufaculle re~enue , (is) not of british manafacture i revenue : 7i per cent tjd fxllarwm or is nare paise per i lb, whichever is higher it    i - - - 48 fabrics not otherwise specified, c:on~irg more than 90 per 10 cent of sillt, including such fabrks embroidered with arti6cial li1k-(ei) ponge protective 120 per cent cjd wlorem plus rs 8· so per decemlb plus the excise dut)' for the time befng ber 311t, is leviable on like ~icles if produced· or 1963 manucacturcd in india and where such duty is leviable at different rates, the highest dt:ty (6) fuji, bosdti and corded i protective i 120 per cent cjd wlormr plus rs 8· so pe r decem-20 i (excluding white cord) lb plus the excise dwy for the time being ber 31st, levialle on like articles if produced or 1963· manufactured in indill and whue such duty is leviable at different rate, the highest duty - zs i (e) other 10ft'  i protective i 20 ""  ,,'" ""'  r •• 6· 2, po' i  , dccemlb plus the excise duty for the time being bee 31st, leviable on like articles if produced or 1963· manufactured in india, and where such dutyis leviable at different rates, the highest duty 48(1) i fabrics not otherwise specified, containing more than 90 per cent of artificial silk-(ei) of british manufacture \ revenue 80 per cent g4 f1ciiorem or 4s naye paise per i ••• square yard, whichever is higher 30 i reve:ae (6) not of british manufacture 100 per cent lid fxiiorem or 90 naye paise  the first schedule-import tailipp-contd| 1""'''<diiai    | ,    ||-----------------|---------|| of              |         ||                 |         || -__-           |         || _               |         ||               |         || duration        |         || item            |         || nune            |         || of              |         || article         |         || nature          | of      || standard rate   |         || 0               |         || duty            |         || no             |         || duty            |         || of              |         || i               |         || protective      |         || ~               |         || i               |         || i               |         || rates           | of      || the             |         || a               | britilh || duty            |         || i               |         || united          |         || colony          |         || i               |         || 10              |         || king-           |         || dom             |         || ,               |         |ceo! and no, more than 90 per cent silk-48(4) fabrics, not o'hemse specified containing mere than 10 per , (a) containing more than so revenue 100 per cent ad "alor"", plus rs 3 per •••  per cent silk or utificial lb plus the excise du-y for 'he rime being silk or both leviable on like arjcles ifproduced or manufc:urej in india, and where such - duty is leviablo at ditierent rates, the highest duty •• (6) containing not more than so per cent silk or artificial iilit or bojl-(i) containing more than 10 revenue 100 per cent ad "a/ormr or rs 3 per lb, ••• per cenc ardficia1 silt i whichever is higher plus the excise duty "1 for (be time being leviable on like brli-i des if produced or manufacuued in  thb first schbdulb-import tuipp-contii;~~::~i rate o;duty] ,if the article is the pro-naure of 1\ staddard rate of duty i duratioo -j ~ ;; ru-y ~'o \ducc or manufacture of item no name of uticle duty of , , protecme 'the a british rates of (-1  ofbrituh _ • j rev i  l,  or  ,  r l '  i ••• per aquare yard whichever is bisher i plul the ezcise dutj for the time being leviable on like articles if produced or manufactured in india, iidd where such duty is leviable at di1feredt rates, the highest· duty  - 49() - - pents, being &otta fitl remnants \ of piec:egoods or other f&b-- - - - 16 j i sper &\ i cent \ lid l'alor  , rics--r - (ii) of materiala liable to duty i preferential under item 41(3) dot scee-rc'yenue ding 4 yards in length 7s1per cent ad fjii1ar_ | (6)            | of        ||----------------|-----------|| materiaja      |           || uble          |           || to             | duty      || i              |           || preferential \ |           || 7s             |           || per            | cent     || ad             |           || "alar_         |           || under          | item      || 48            |           || 41(1),         |        || i              |           || 6s             |           || per            |           || i·             |           || cedt          |           || or             | 48        || (s),           |           || not            | exceeding || 2-1/z          |           || yards          |           || in             |           || length;        |           || tiilllcllorml |           |i (c) of other materials not esceedint 4 yanil in length s reyenue preferential /75 per cent tml vidor", 65 per cent ad vtjlqr- - i , - 49(5) - revenue - 50 naye paise per lb - - 'i cotton braid: or cordi, the fodowiag namely:-! ghooaais and muktakesls - wooden hosiery and wooden butted apparel, that is to aay, au hoaicry and knitted appa_ rel containing not leis than 15 per cent of wool by weight 10 - 51(1) - revenue - 100 per cent ad valorem or rs 4 per lb, whichever i higher - - - is 51(2) cotton knitted apparel, including apparel made of cottoo interlocking material, cotton undervests, knitted 0 r woven, and cotton locks and stoc:jtinga- 20  100 per cent ad fhiltw,,,, or rs 5 per lb, whichever is highet" i 100 per cent ad valurem or rs 4 per lb, i whichever ia higber (ta) of a weight not exceeding 4 ibs per dozen revenue (it) of a wei&bt exc eeding 4 iba per dozen -: revenue 25 51(3)   cotton knitted fabric - revenue - 100 per cent ad valorem or rs 4 per lb, i whichever il higher  - secnon xiii - - - wares of stone and of othbr mineral materials; ceramic products; glass and glassware - - - - ••• 59(4) 1 tfteaof earthenware and por- i revenue '1 75 per cent a4 valorem or ~ naye ~e 1 'i celain i per lqu&re foot, whichever ii higher " - - - - ••• 30 | -         |  --          | preferential    ||-----------|--------------|-----------------|| me        |              |                 || of        |              |                 || i         |              |                 || s         |              |                 || dutj      |              |                 || if        |              |                 || the       | article      |                 || is        |              |                 || the       | ceor         |                 || item      | nldle        |                 || of        |              |                 || artlde    | nature       |                 || of        |              |                 || standard  | rate         |                 || of        |              |                 || duty      |              |                 || i         |              |                 || mance    | of           |                 || 1)untiod | -            |                 || ~         |              |                 || _         |              |                 || ~         | of~          |                 || the       |              |                 || a         |              |                 || bridih    | tectin       |                 || united    |              |                 || i         |              |                 || colony    | rates        | of              || kingdom   | duty         |                 || 10        |              |                 || ,--1--    |              |                 || 60([)     |              |                 || i         |              |                 || giuj      |              |                 || paba      |              |                 || and       | chimneys for |                 || lamps and |              |                 || lanteroi- |              |                 | too first scflbdulb-impokt taillpp -cjffld|                      |                       | i·       ||------------------------|------------------------|----------||                       | 1"·                   |          || (6)                    | otber                  |          || globes                 |                        |          || and                    | chimneys               | revenue  || ad                     |                        |          || valorem              |                        |          || 1                      |                        |          || s                      |                        |          || having                 | an external            | base     || diameter               | of                     | over     || one                    |                        |          || inch                  |                        |          || i                      |                        |          ||                       |                        |          ||                       |                        |          ||                       |                       |          ||                     |                        |          || ~                      |                        |          || sbc"dondv              |                        |          || -                      | i                      | -        || i·                     | i                      | ·        || 6[(2)                  |                        |          || i                      |                        |          || silver bullion         |                        |          || and                    |                        |          || silver                 |                        |          || aheebl                 |                        |          || revenue                | 50                     | nare     || and                    |                        |          || plate                 |                        |          || which have             | under-                 |          || gone                   |                        |          || do                     |                        |          || process                | of                     |          || manufac-               |                        |          || bu'c                   |                        |          || subsequent to rolling |                        |          || real                   | pearls,                | precious || 20                     |                        |          || 61(3)                  |                        |          || i                      |                        |          || gold                   | buuionand gold sheets | and      || i                      |                        |          || revenue               |                        |          || i                      |                        |          || ri                    |                        |          || ]0                     |                        |          || per                    | tola                   | of       || iso                    |                        |          || grains fine           |                        |          || zs                     |                        |          || plate                 |                        |          || which                  |                        |          || have                   |                        |          || underzone              |                        |          || no                     | process                | of       || \                      | iubiequeot            | to       || rolling               |                        |          ||                      |                       | i·       || i                      |                      | "        || 6z()                   |                        |          || i                      |                        |          || s~~coin,              |                        |          || not                    | otherwise              | pe-     || 6z(2)                  | i                      |          || gold                   |                        |          || c:oio;                 | -                      |          || i                      |                        |          || reftoue                |                       |          || irs                   |                        |          || 30                     | per                    | tola     || 30                     |                        |          ||                       |                        |          || i                    |                       |         | sbcnonxv| base                    | metals    | and                    | articles    | made    ||-------------------------|-----------|------------------------|-------------|---------||                       |           |                        |             |         || -                       |           |                        |             |         ||                       |           |                        |             |         || -                       |           |                        |             |         || -                       |           |                        |             |         ||                       |           |                        |             |         || -                       |           |                        |             |         || 63(%)                   | ind       |                        |             |         || or                      |           |                        |             |         || ltee1,aoak,             |           |                        |             |         || cl:laaaet               |           |                        |             |         || tee,                    |           |                        |             |         || ftat                    |           |                        |             |         || [other                  |           |                        |             |         || tbaa                    | alloy    |                        |             |         || 10                      |           |                        |             |         || tool                    | or        | spcciai steel specifie | •          |         || in                      | item      |                        |             |         || no                     |           |                        |             |         || 63(30»),                |           |                        |             |         || beam,                   |           |                        |             |         || zed,                    |           |                        |             |         || trough                  |           |                        |             |         || and                     |           |                        |             |         || pilinr-                 |           |                        |             |         || ()                     | of        | britwa                 |             |         || liiliilufacture         |           |                        |             |         || revenue                 |           |                        |             |         || rs                     |           |                        |             |         || z2                      |           |                        |             |         || per                     | ton or    |                        |             |         || 10                      |           |                        |             |         || per                     |           |                        |             |         || cent                   |           |                        |             |         || ad                      |           |                        |             |         || flaw"                   |         |                        |             |         || whichever               |           |                        |             |         || is                      |           |                        |             |         || higher                 |           |                        |             |         || 15                      |           |                        |             |         ||                         |           |                        |             |         || (i)                    |           |                        |             |         || no(                     |           |                        |             |         || of                      | british   | manu-                  |             |         || revenue                 | ri       |                        |             |         || 65                      |           |                        |             |         || per                     | ton      |                        |             |         || facture                |           |                        |             |         ||                      |           |                        |             |         ||                        |           |                        |             |         || '                       |           |                        |             |         || (b)                     |           |                        |             |         || fabricated             |           |                        |             |         || reyenue                 |           |                        |             |         || i                       |           |                        |             |         || r\60                   | per       | ton                   |             |         || ti                      |           |                        |             |         || 6j()                    |           |                        |             |         || iron                    | or        |                      | eel [other  |         || tbid                    |           |                        |             |         || alloy,                  |           |                        |             |         || 20                      |           |                        |             |         || tool                    | or        | sp«ial                 | steel       |         || speci-                  |           |                        |             |         || fied                    |           |                        |             |         || ill                     |           |                        |             |         || item                    | no       |                        |             |         || 63                      | (30»)     |                        |             |         || biir                    |           |                        |             |         || and                     |           |                        |             |         || rod-                    |           |                        |             |         || (ii)                    |           |                        |             |         || not                     |           |                        |             |         || fabricated-             |           |                        |             |         || ()                     | of        |                        |             |         || jjritiah                |           |                        |             |         || dwlur:rure            |           |                        |             |         || i                       |           |                        |             |         || reyenue                 |           |                        |             |         || ra                     |           |                        |             |         || p                       |           |                        |             |         || per                     | son       | or                     |             |         || 10                      |           |                        |             |         || per                     | cent     |                        |             |         || cid                     |           |                        |             |         || valorem,                |           |                        |             |         || whichever               |           |                        |             |         || is                      |           |                        |             |         || hieber                 |           |                        |             |         || i                       |           |                        |             |         || ()                     |        | of                     |             |         || brid'"                  | """ufac-  | \                      | r"mu,       |         || r,                     | 60        | per                    | ton         | or      || 30                      |           |                        |             |         || per                     | cent     | ad                     |             |         || fjq/qr""               |           |                        |             |         || 25                      |           |                        |             |         || i                       |           |                        |             |         || lure                   |           |                        |             |         || whichever is higher    |           |                        |             |         || i                       |           |                        |             |         || cast                    |           |                        |             |         || iron                    |           |                        |             |         || pipes                  |           |                        |             |         || and                     | tubes :   |                        |             |         || also                    |         |                        |             |         || -                       |           |                        |             |         || i                       |           |                        |             |         || -                       |           |                        |             |         || -                       |           |                        |             |         || -                       |           |                        |             |         || 63(6)                   |           |                        |             |         || i                       |           |                        |             |         || i                       |           |                        |             |         || cast                    |           |                        |             |         || iron fittings therefor, |           |                        |             |         || j                       |           |                        |             |         || that is to              |           |                        |             |         || say,                    |           |                        |             |         || bends,                  |           |                        |             |         || boots,                  |           |                        |             |         || i                       |           |                        |             |         || elba,                |           |                        |             |         || tees,                   | lockets,  |                        |             |         || flanges,                |           |                        |             |         || 3                       |           |                        |             |         || 0                       |           |                        |             |         || plugs,                  | vah'es,   |                        |             |         || cocks                   |           |                        |             |         || and                     |           |                        |             |         || i                       |           |                        |             |         || the                     |           |                        |             |         || like-                   |           |                        |             |         || !                       |           |                        |             |         || -                       |           |                        |             |         ||                       |           |                        |             |         || -                       |           |                        |             |         || i                       |           |                        |             |         || -                       |           |                        |             |         || -                       |           |                        |             |         || -                       |           |                        |             |         || (ii)                    |           |                        |             |         || not                     |           |                        |             |         || of                      | british   |                        |             |         || manufacture             |           |                        |             |         || revenue                | ri       | 75                     | per         | ton    || the                     | first                | schedule-import    | tariff-contd    ||-------------------------|----------------------|--------------------|------------------|| -                       | ---                  | i                  |                  || preterential rate       | of                   |                    |                  || i                       |                      |                    |                  || dury                    | if                   | the                | article          || :                       | is                   |                    |                  || the                     | produce              | '                  |                  || name                    |                      |                    |                  || of                      | article              |                    |                  || i                       |                      |                    |                  || i                       |                      |                    |                  || or                      | manufacture          | of                 |                  || i                       |                      |                    |                  || duratioll               |                      |                    |                  || -_-_                    | ofpro-               |                    |                  || ---:n;-i                |                      |                    |                  || a british tective tates |                      |                    |                  || it;iited                |                      |                    |                  || i                       |                      |                    |                  || colony                  | of                   |                    |                  || duty                    |                      |                    |                  || standard rate           |                      |                    |                  || of                      |                      |                    |                  || duty                    |                      |                    |                  || nature                  | of                   |                    |                  || duty                    |                      |                    |                  || item                    |                      |                    |                  || no                     |                      |                    |                  || kingdomj                |                      |                    |                  || i                       |                      |                    |                  || -                       |                      |                    |                  || ,                       | i                    | ,---               |                  || -                       |                      |                    |                  || steei~                  |                      |                    |                  || -                       |                      |                    |                  || -                       |                      |                    |                  || -                       | -                    |                    |                  || -                       |                      |                    |                  || i                       |                      |                    |                  || i                       |                      |                    |                  || 63(8)                   |                      |                    |                  || rs                     |                      |                    |                  || s                       |                      |                    |                  || per                     |                      |                    |                  || tod                     |                      |                    |                  || orzo·                  | per                  | cent              |                  || ad                      |                      |                    |                  || "jlo""'1               |                      |                    |                  || whichever               |                      |                    |                  || is                      |                      |                    |                  || higher                 |                      |                    |                  || i                       |                      |                    |                  || iron                    | or                   |                    |                  || steel                   |                      |                    |                  || blooms, billets         |                      |                    |                  || and                     |                      |                    |                  || i                       |                      |                    |                  || revenue                 |                      |                    |                  || slabs, provided         |                      |                    |                  || that                    |                      |                    |                  || do                      |                      |                    |                  || piece                   |                      |                    |                  || less                    |                      |                    |                  || than                    |                      |                    |                  || ii                      |                      |                    |                  || inches                  |                      |                    |                  || squue                   |                      |                    |                  || or                      |                      |                    |                  || thick                   |                      |                    |                  || ihali                   |                      |                    |                  || be                      |                      |                    |                  || included                | in                   |                    |                  || rbi                    |                      |                    |                  || item                   |                      |                    |                  ||                        | !                    |                    |                  || i                       |                      |                    |                  || i                       |                      |                    |                  || rs 60                  | per                  | ton               |                  || lroll                   |                      |                    |                  || or                      | ateel structures,    |                    |                  || filb-                   |                      |                    |                  || i                       |                      |                    |                  || revenue                 |                      |                    |                  || riested                 |                      |                    |                  || pardaliy                |                      |                    |                  || or                      | wholly,              |                    |                  || not                     | otherwise specified, |                    |                  || if                      |                      |                    |                  || made                    |                      |                    |                  || mainly                  |                      |                    |                  || or                      | wholly               | of                 |                  || iron                    |                      |                    |                  || 01'                     |                      |                    |                  || steel                   |                      |                    |                  || bus,                    |                      |                    |                  || sections               |                      |                    |                  || plates                  | or                   |                    |                  || sheets, for             | the                  | construction       | of               || buildings,              |                      |                    |                  || bridses,                |                      |                    |                  || tanks,                  |                      |                    |                  || wed                     |                      |                    |                  || qlfbs,-                 |                      |                    |                  || trestles towers and    |                      |                    |                  || similar                 |                      |                    |                  || struc::tul'q,           |                      |                    |                  || or                      | for                  |                    |                  || parts                   |                      |                    |                  || thereof,                | but                  | not including      |                  || builders'               |                      |                    |                  || hardware                |                      |                    |                  || or                      | any                  | of                 |                  || the                     |                      |                    |                  || articles specified      | in                   | items              |                  || noi                    |                      |                    |                  || 12>                     |                      |                    |                  || 72(3), 74(1),           |                      |                    |                  || 7s(),                   |                      |                    |                  || 7s(4)                   |                      |                    |                  || or                      |                      |                    |                  || 76(1)                  |                      |                    |                  || 63(9)                   |                      |                    |                  |j i steel, tinplates and tinned iheets, including tin taaen and cuttings of iuch plates - - heets or taggers-63(10) i i ri 60 per ton plus the excise duty for the i time beina leviable on like articles if pr0-duced or manufitctured in india, and (i) of british manufacture  i re1'enue time being leviable od like articles if produced or manufactured in india, and where such duty is leviable at different rates, the highest duty whichever is hiper  nib first schedule-import tariff---contd, pref'crentlid rate of duty if the article i i ;, the  , ~ i i manufacture of duration : of pro-the a british tective i united colony ratetof , kingdom i duty 11 standu"d rate of duty naturecl duty nime ofuticle item no (a)aot~· ri ,0 per ton (ii) dot of british manu- i revenue  faclure i (a)p1~ (i) of british manufacture i rennue  ri 30 per ton or 10 per cent ad fjalorem, whichever is higher itt 60 per ton (ii' dot of blfli8h mlldu- i ~"9cdqe fa:ture (b) fabrbretl--(i)dot~ ri 32 per ton or 10 per cent ad fjajor_, whichewr is higher ~1 ofbrftiab ~ revenue (ii) not of british manu- i revenue &c:ture  (2) pi - mzed-ri ~~ per toll (,) of britml uiiltall'a:ture  i reyenue ri 32 per ton or 10 per~ ad fj"-, i whichever it juaber i ri ~ per ton (ii) dot of britiih manu -i rm:nue r:tuze 43(21) j iron or steel railway ·tndt i material- , c sleepen, and aleeper bus other thm ~irod-() of british manufacture i revenue ri 10 per ton or 10 per cent ad fjq/orem, whicbev1:ris higher (if) dot ol british manufacture i rcyejlue  ri 10 per ton or :to per cent ad valorem, whichever is higher   31 per ton or 10 per cent tid fnihrwrt,/ wbicbever is higher d spikes (other ,than doespiltis) and tie-ban-() ofbtitiah rneufac'tare  i itftmue (ij) not of8ritilih manufacturel r~ , • 60 i'h ton , eo dog-spileea-,"ofbritilh ~e i revenue ri 30 per ton or 10 per cent ad ruiorem, whichever is higher :otofbrltimumnu ac- tilr revenue  ri 80 per ton p gibs, cdtia'i,hje (inc:iadua tapeftd keybari)~ce  ad othatop 'ccesuse with 'iron or steel 81eepm-(i) of britiah manufacture  revenue ri 30 per ton or 10 per cent ad fxiiorem, whichever is higher (if) not of british manufacture: rn<eftue  ~ iron or steel wire, other than high carbon or spring steel ~ barbed 01' madded ~  wire rope or wire ~; and iron or steel witj-t8iia-:  ri 80 per ton - 63(2,) | thb                              | first                | schbdulb-impoilt    ||----------------------------------|----------------------|---------------------|| tallipl'-coirtd                 |                      |                     || i                                |                      |                     || preferential                     |                      |                     || rate                             |                      |                     || of                               |                      |                     || i                                |                      |                     || -                                |                      |                     || i                                |                      |                     || duty                             |                      |                     || if                               |                      |                     || the                              |                      |                     || article                          |                      |                     || is                               | the                  |                     || produce                          |                      |                     || ian                              |                      |                     || !                                |                      |                     || nune                             | of                   | article             || nature                           | of                   |                     || standard                         | rate                 | of                  || of                               |                      |                     || duratioo                         |                      |                     || no                              |                      |                     || i                                |                      |                     || duty                             |                      |                     || ia                               |                      |                     || british                          |                      |                     || of                               |                      |                     || pro-                             |                      |                     || the                              |                      |                     || tective                          |                      |                     || 1                                |                      |                     || united                           |                      |                     || colony                           |                      |                     || rates                            | of                   |                     || \                                |                      |                     || kingdom                          |                      |                     || duty                            |                      |                     ||                                 |                      |                     || i                                |                      |                     || 6]{2s)                           |                      |                     || iron                             |                      |                     || and                              |                      |                     || steel,                           |                      |                     || etc--corttd                    |                      |                     || (ii)                             |                      |                     || not                              |                      |                     || of                               |                      |                     || bridsh                           |                      |                     || manufacture                      |                      |                     || revenue                          |                      |                     || zs                               |                      |                     || per cent·                        |                      |                     || ad                               | valorem,             |                     || plus rs                         | 35                   | per                 || ton                             |                      |                     || i -                              |                      |                     ||                                |                      |                     || -                                |                      |                     || -                                |                      |                     || -                                |                      |                     || -                                |                      |                     || -                                |                      |                     || 63(z7)                           |                      |                     ||  ,iron                          |                      |                     || or                               | steel,               |                     || the                              |                      |                     || original                         |                      |                     || material                         |                      |                     || i'                               |                      |                     || (but                             | not                  | including           || i                                |                      |                     || t                                |                      |                     || of                               | any                  | shifa               || vessel                           |                      |                     || i                                |                      |                     || i                                |                      |                     || :                                | intended             | or                  || inland                           |                      |                     || or                               |                      |                     || har-                             |                      |                     || i                                |                      |                     || i                                |                      |                     || i                                |                      |                     || bour                             |                      |                     || r::rtion                         |                      |                     || which                            |                      |                     || has                              |                      |                     || been                             |                      |                     || i                                |                      |                     || i                                |                      |                     || assem                            |                      |                     || abrod                          |                      |                     || taken                            |                      |                     || to                               |                      |                     || i                                |                      |                     || ,                                |                      |                     || pieces                           | and                  |                     || shipped                          |                      |                     || for re-                          |                      |                     || iisiicdibiy                      |                      |                     || in                               | india-               |                     || ~                                |                      |                     || -                                | (,)                  | of                  || british                          |                      |                     || 1l'iiijlufactur                 |                      |                     || revenue                          |                      |                     ||  rais                          |                      |                     || per                              |                      |                     || ton                              | or                   |                     || is                               |                      |                     || per                              | cent                |                     || ad                               |                      |                     || vaimem,                          |                      |                     || ,                                | whichever            |                     || is                               |                      |                     || higher                          |                      |                     ||                                |                      |                     ||                                |                      |                     || (n)                              |                      |                     || not                              | of                   | british             || manufacture                     |                      |                     || revenue                          |                      |                     ||   ra                          |                      |                     || 42                              |                      |                     || so                               |                      |                     || per                              |                      |                     || ton                              | or                   |                     || zs                               |                      |                     || per                              | cent                |                     || ad                               |                      |                     || valormr,                         |                      |                     ||                                |                      |                     ||                                |                      |                     || :                                | whichever is higher |                     || provided that articles dutiable  |                      |                     || i                                |                      |                     || under                            | this                 | item                || not                              |                      |                     || be                               |                      |                     || deemed                           |                      |                     || to                               |                      |                     || be                               |                      |                     || dutiable                         |                      |                     || under                            |                      |                     || any                              | other item          |                     || -                                |                      |                     || -                                |                      |                     || -                                |                      |                     || -                                |                      |                     ||                                |                      |                     || -                                |                      |                     || 63(31)                           |                      |                     || high                             |                      |                     || silicon electrical steel sheets |                      |                     ||                                |                      |                     ||                                |                      |                     || i                                |                      |                     || whichever is higher             |                      |                     || : j                              |                      |                     || -                                |                      |                     ||                                 |                      |                     || (a)                              |                      |                     || of                               |                      |                     || british manufacture             | revenue             |                     || rs                              |                      |                     || 29                               |                      |                     || per ton                          | or                   |                     || 10                               |                      |                     || per                              | cent                |                     || ad                               |                      |                     || vaimem,                          |                      |                     || i                                |                      |                     ||                                 |                      |                     || '"                               | !                   |                     || ii)                              |                      |                     || not                              | ofbritisb            | manufacture revenue || rs                              |                      |                     || so                               |                      |                     || perton                          |                      |                     || -                                |                      |                     || -                                |                      |                     ||                                 |                      |                     ||                                |                      |                     ||                                |                      |                     || -                                |                      |                     || -                                |                      |                     ||                                |                      |                     || -                                |                      |                     ||                                |                      |                     ||                                 |                      |                     || -                                |                      |                     |i  hiab carbon or ipring steel wire r  (a) of british manufacture  63(3z) f ri·so per ton_ re,-enue  (6) botocbritish manufaturc ' antimoney, other than crude mtfmoney revenue  - protective rs 85 pelton_ - 45 per cent ad f1t6lorftt or ri '15' 00 per cwt whichever ill hibher - - - 10 naye paise per lb - - - - 25 per cent adf1tlldrem 70(3) - - printing type revenue - grinding wheels and segments revenue  made of synthetic abrasive grains, excluding the follow ing, name1y:-- (r) grinding wheels-71 (4) 71(8) - (a) of any thickness or bore but more than 24 inches in diameter, or | (6)        | of    ||------------|-------|| but        |       || more       |       || than       |       || 9          |       || inches     | or    || less       |       || than       |       || 13/2       |       || inch       |       || in         |       || thickness; | and   || -               | (ia)    ||-----------------|---------|| diamond         |         || impregjiated    |         || wheels         |         || -               |         || -               |         || -               | -       || (i)             |         || zip             |         || fasteners-      |         || (a)             |         || with            |         || metal teeth     |         || other           |         || than            |         || those specified |         || in              |         || ate-            |         || 8ory(6)        |         || -               |         || -               |         || -               |         || -               | -       || -               |         || -               |         || 7               |         || 1               |         || (13)            |         || revenue        |         || 100             |         || per             | cent   || ad              |         || ~               |         || or              | re     || 1               |         || per             | foot,   || whichever       |         || is              |         || hi8ber         |         || (6)             |         || with            |         || metal           | teeth   || having          |         || not             |         || more            |         || than            | 9       || inch            |         || on              | either  || aide            |         || and             |         || in              |         || wbic:h          |         || the             | total   || width           |         || of              |         || revenue         |         || roo             | per     || c:edt          |         || ad              |         || ~               |         || or              |         || re             |         || i               |         || per             |         || foot,           |         || whichever       | is      || hi&her         |         | t hb first schedule-impcilt taajii1'--coms1iindud rate of duty i pm'erentia1 me of duty if the ardi:ie is the prodw::e or manufacture of !--------iduration item no name of article nature of duty the uni-i a british ted kin,-colony dom of protective rates of duty the metal portion in the closed stille is not less than 8 iftm | 100                  | per    ||----------------------|--------|| cent                |        || till                 |        || wji1wem             |        || or                   |        || re                  |        || i                    |        || per                  |        || foot,                |        || whichever is         |        || bisher              |        || (c)                  |        || not                  |        || otherwise specified  |        || revenue              |        || 1                    |        || ~                    |        || (2)                  |        || pm                   |        || ofzip                |        || f~                   |        || i                    |        || (g)                  |        || teeth,               |        || that                 |        || is                   |        || to                   |        || l8y,                 |        || each                 |        || of                   |        || the                  |        || two                  |        || sides                |        || of                   |        || teeth                |        || wbether~·            |        || ed                   |        || in                   |        || coqti-               |        || 'dtlous              |        || led                  |        || or                   |        || cut                  | to     || si2e                 |        || ifiad                |        || wh                   |        || r                    |        || imported             |        || ill                  |        || ift-                 |        || tttlocting           |        || pain                 |        || or                   | not   || -                    | -      || -                    |        || -                    |        || steel files          |        || (including           |        || saw files            |        || iftjt                |        || ezc:iudi~            |        || jewdlen'             | files, || watchmaken           |        || files,               |        || other                |        || 100                  | per    || cent                |        || till                 |        || fhilorem            |        || or                   | 50     || nayt                 |        || pais,                |        || ~                    |        || foot,                |        || whichever is higher |        || i                    |        || revenue              |        || -                    |        || -                    |        || -                    |        || -                    |        || -                    |        || -                    |        || -                    |        || -                    | -      || -                    |        || -                    |        || -                    |        || -                    |        || 7                    |        || 1(14)                |        || deidki               |        || fties,               |        || min                  |        || tooth                |        || files,               |        || rdtary               |        || power                |        || ftks                 |        || and                  |        || ampoufe              |        || files)               |        || or                   | the    || niimeiy:-            |        || 1                    |        || dot                  |        || 1ess                 |        || than                 |        || 31                   |        || idches               |        || but                  |        || !lot                 |        || i                    |        || protective           |        || esc:eedinc           |        || 5'                   |        || inches              |        || j                    |        || ri                  | 7"00   || per                  |        || dozen,               |        || december             |        || 3ist,l960-           |        || -                 |  december    ||-------------------|--------------|| 311t,             |              || 1960-             |              || ac:eeding         |              || sl                |              || inches            | but          || i                 |              || protective        |              || exceediag         |              || 7                 |              || inches           |              || cu:eedina         |              || 1                 |              || inches            | but          || ex-               |              || i                 |              || protective        |              || cecding s inches |              || i                 |              || acceding          |              || 8                 |              || inches but not    |              || ejt-              |              || protective        |              || , c:ceding        |              || 10                |              || inches           |              || !                 |              || ~                 |              || 10                |              || inches            | but          || i                 |              || protective        |              || cccding           |              || 12                |              || inches           |              || ri sooo          |              || per               | dozen       || december          |              || 3ist, 1960·       |              || ri               |              || i i               |              || °                 |              || 00                | per          || december          |              || 31st,             |              || 1960·             |              || rs               |              || is                |              || °                 |              || 00                | per          || december          |              || 31st, 1960-       |              || rs19°ooperdozen |              || i                 |              || _                 | f            || 1-                |              || exceeding         |              || 12                |              || inches            | but          || december          |              || 3ist, 1960·       |              || protective        |              || rs               |              || 26·               | 00           || per               | dozen       || ~ngi4inches      |              || 1                 |              || exceeding         | 14           || i                 |              || protective        |              || txcecding         |              || is                | idc:hes     || december          |              || 31st, 1960·       |              || rs·34°            |              || oo                | perdozen    | sbcnon xiv machinery and apparatus: electrical material  ( ball ~ings of all kinds not protective  acceding"j/ bore diameter  eppted for use as pans and i accessories of motor vehicles otber than motor cycles and motor scooters - - - - \ 95 per cent· gtl "filar_ - deceml:er 31st, 1960· - 72 <3s) i december 31st, 1960-ball bearings of all kinds not 1 protective 95 per cent till fitilorem 72(36) exceeding 2' bore diameter not otherwise specified protecti,e 95 per cent  valor"" december 3i1t, 1960· 72(37) adapter bearings not exceedina 2' bore diameter which lile j specially designed for use exclusively with power driven linddnery  the first schbdule-import tajijjiil--coiid ipreferentiil rate of duty if the article is the produce or manufacture of name of article i nature of a of i duration standard rate of duty item no the united kingdom i duty british protective colony i ra tes of , duty - 10 per cent iiil wa1or_ illll and roller bearings for ulc i revenue with shaftings of more than 3-bore diameter and adap-'ter bearings, not otherwise ii ,specified, which are specially designed for use exclusively \' - i with power dri\'en machinery •• - i the following electrical instru- ( preferential : meata apparatus and applian- t revenue : ~ ce, other than tho>e specified i in item no 73(16), namdy:-i 1 j' electrical control gear 'and j transmission gear, namely, i switches (excluding switch : boards), fuses and currdt-'breaking devices of au sorts 1 and descriptions, designed for 1 ' use in circuits of less than ten i lidipues and at a pressure not : exceeding 250 volts ; and ,  -regulators for use with 73(]8) i , i i 30 per i' - 40 per cent iiil fhiiorcwi - 73(1) i cedt lad valorem'i , , ~  motors designed to consume i ':leas than 187 watts; insuf :lated copper wires and cables, not otherwise specified; and cleats, connectors, leading-in used in connection with the transmission o[ poses, and the fittings thereof thenware duty for the time  the fjrst schbdule--import tailifp-cofttd-| name         | of      | artide    ||--------------|---------|-----------|| ~            |         |           || fif          |         |           || duty         |         |           || stanc:brd    |         |           || rate         |         |           || of           |         |           || duty         |         |           || i            |         |           || prefereatial | rate    | of        || duty         |         |           || if           |         |           || the          |         |           || article      |         |           || is           |         |           || ii           |         |           || tbe          |         |           || pr           |         |           || oo-ce        | or      |           || i            |         |           || maaufacture  |         |           || f1           |         |           || duration     |         |           || i            |         |           || i            |         |           || of           |         |           || i            |         |           || i            |         |           || i            |         |           || protective   |         |           || i            |         |           || rates        | of      |           || i            |         |           || united       | british |           |no j the i i a duty i king-colony 1 dam | -          | ""-   ||------------|-------|| 8          |       || or         |       || quality    |       || wbich "    |       || got        |       || be         |       || essential  |       || for        |       || thdi:      |       || use        |       || for        |       || 'my        |       || other      |       || puipor     |       || 1uld       |       || "'0        |       || acdu-      |       || dijig      |       || exhau't    |       || fans       |       || of         |       || a          |       || dia-       |       || meter      |       || ~          |       || 24",       |       || and        |       || ·tomponent |       || pam        |       || '«         |       || fmi        |       || m-         |       || eluded     | in    || this       |       || itefn     |       || being      |       || leviable   |       || on         |       || like       |       || articles   |       || if         |       || pro-       |       || duced      |       || or       | rna-   ||----------|--------|| nufac-   |        || tured    | in     || india,   |        || and      |        || where    |        || luch     |        || duty     |        || is       |        || leviable |        || at       | ditf-  || ttcm     |        || rates,   |        || the      |        || highest  |        || -        |        || duty    |        || -        |        || -        |        || 1       |        || -        |        || -        |        |74 coal tubs, tipping wagons and i the like conve}'lldces de--signed for use on light i8ii tndt if adapn:d to be worked by manual or animal labour add if made mainly or iron steel; and component parts thereof made of iron or sted-(a) or british manufacture 1 revenue rs %0 per ton or 15 per cent al v31orem, whichever is higher i , - i· - i (b) dot of britisb manufacture ir evenue - - - rodeft cbaia$ of size 1-' x •• and ,"x 3' 16' used parts and accessories of cycles other than motor cycles whether imported cut to length or in rolls--rs 60 per ton or %5 per cent ad valorem, whichever is higher - - - - - - - 75 (7a) - - - - - (a) or british id8jjiifacture protective 65 per cent ad valorem december 31st, 1960 i protective i i i (b) not of british matnfacture : 75 per cent ad valorem december 3ist, 1960 provided that such chains capable of being used as parts and accessories of motor cycles or in an industnal system shall be deemed to be· dutiable ai: the appropriate rate specified above  - - 75 (ua) - - - i· - the follo\1iing articles adapted i' protective i for use as parts and accessories of internal combustion - - 50 per cent ad valorem - - - december 3ist, 1960  i'1'l(b) ls-llnib first schedule import tarlfp--conld -/_  duty if the article is~-:e duratiojl or acture of item no name of article nature of standard rate of duty of produty '-tective rates of the a british united kidgdom colony -x enginc:s or all kinds but excluding iuch articles is are i adapted for use exclusively as parts and accessories of internal ciombustiojl engines or agricultural tractors and aeroplanes oamely: trunk piston asembly of diameter 6 inches and below, t:rudk pistons of diameter 6 inches and below, trunk piston rings (excluding chro-i mium plated rings) of dial meter 6 inches and below and gudgeon pins for trunk pistons of diameter 6 inches and below  - -   - - - - - -  i · 7s (18 (b) nozzleholden with a clam-protective 25 per cent ad valorem    december ping capacity upto one inch i 31st, 19s9· clamping diameter for nazz-i les (atomisers) for use on i stationary or automobile diesel ! engines and nozzles therefor; i i and component pans of such \ nozzles and nozzle holden i -rate of duty item no name of anicle i raw jute (including bimlipatam jute and melta fibre)-(1) cuttings rs 4' 50 per bale of 400 ibl (2) all other descriptions ri is per bale of 400 ibl 2 jute manufactures (including manufactures of bimplipatam jute or of mesta fibre), when not in actual use as coverings, receptaclea or bindings, for other goods-ri 350 per ton of 2,240 lb • (i) sacking (cloth, bags, twist, yarn, rope and twine) (ij) hessians rs 1500 per ton of 2,240 ibl ri 80 per ton of 2,240 ibl (iii) all other descriptions of jute manufactures not otherwise specified 3 raw cotton +  - - ri 400 per bale of 400 lbe - - 5 tea not exceedina 30 nay, ptjw per lb sa the central government idir, by notification in the official goette fij: 6 cloth-2s per cent ad 1njiormi "cloth" means cloth of any description manufactured either wholly from cotton or partly from cotton and partly from any other substance and containmg not less than ten per cent of cotton by weight, but does not include-(i) cloth of handloom manufacture ; (ii) cloth in which the average cowlt of yarn, determined in the manner herein described, is 17s or finer e,(planation- (a) "count" means count of grey yarn ; (b) for the purpose of determining the average count of yam, the following rules shall apply, namely :-(i) yam used in the borders or selvedge shall be ignored ; (ii) for multiple-fold yam, the count of the basic single yam shall be taken and the number of ends per inch in the reed item no name of article rate of duty --------------------------~~----------or the number of pickj per inch, as the case may be, shall be multipliedlby the number of plies in the yarn j (iii) the average count shall be obtained by applying the following formula, namely:-(count of warp x number of ends per inch in the reed)+(count of weftx number of picks per mch) (number of ends ~r inch in the reed) +(number of plcks per inch) the result being rounded off, wherever necessary, by treating any fraction which is one-half or more as one, and disregarding any fraction which is less than one-half, rs 3so per ton of 2,240 ibs ~  (iii) furnis:ling fabrics, hosiery, apparel, blankets, bed-covers, towels, dusters - and napkins - - - - - 9 mustard oil including rapeseed oil, jamba so naye paise per lb oil and radish seed oil 9(1) groundnut oil - - - 13 groudnuts rs 300 per ton of 2,240 lbs 14 oilseeds, not otherwise specified rs iso per ton of 2,240 ibs is vegetable oils, not otherwise specified rr 300 per ton of 2,240 lb •• 16 mercury rs 300 per bask of 75 lb • 17 coffee rs 62' so per cwt 18 groundnut oilcake ri 230 per ton of 2,240 ibs 19 de-oiled groundnut meal (solvent extracted rs 175 per ton of 2,240 ibs variety containing less than 1 per cent 011) 20 decorticated cotton seed oilcake rs 100 per ton of 2,240 lbe 21 all oilcakes other than the following, namely, rs • so per t(ln of 2240 ibs groundnut, copra, mowha, tobacco seed, neem leed, and, decorticated cotton seed oil cakes --------__------ - - - duly of culloms 11 a duty of customs shall be levied on all coffee produced in india and exported from india at such rate not exceeding six rupees per hundredweight as may be fixed by the central government by notification in the official gazette duty of excise 12 a duty of excise shall be levied at such rate not exceeding six rupees per hundredweight as may be fixed by the central government by notification in ithe official gazette on all coffee, except coffee sold and delivered before the estate became subject to the provisions of sub-section (1) of section 14, which a registered estate is permitted by the internal sale quota allotted to it to sell in the indian market, whether such coffee is actually sold or not, and on all coffee released for sale in india by the board from the surplus pool  13- - - - payment of proceeds of duties to the board and manner of realisation by the board (5) the board shall have power to adjudge by bulk the number of hundredweights contained in any quantity of uncured coffee registration of owners of coffee estates 14 '(1) every person owning land planted with coffee plants aggregating not less than ten acres, whether such land is comprised in one estate or in more than one estate and whether it is situated wholly or only partly in india, shall, unless it is already registered as required by this sub-section, before the expiration of one month from the date on which he first becomes subject to the provisions of this sub-section, apply to the registering officer appointed in this behalf by the state government to be registered as an owner and in respect of each estate owned by him (2) the central government may, by notification in the official gazette, declare that the provisions of sub-section (1) shall apply to persons owning land planted with coffee plants aggregating less than ten acres (3) a registration once made shall continue in force until it is cancelled by the registering officer (4) if any question arises whether an owner of an estate is or is not required to be registered under this section, the question shall be decided by the chairman, subject to revisicln by the central government 20 (ii) carried as personal luggage of a passenger, not exceeding two pounds avoirdupois, or (iii) exported by post or by air in packages containing not more than ten pounds avoirdupois, or (iv) exported by sea as bona fide samples in packages containing not more than one pound avoirdupois:  extracts from the indian coconut committee act, 1944 (10 of 1944)-3 (1) there shall be levied and collected, as a cess for the pur- imposition poses of this act, on all copra consumed in any mill in india whether ::conut produced in or imported from outside india a duty of excise at such rate, not exceeding four annas per cwt, as the central government may, after consulting the committee, by notification in the official gazette, fix in this behalf - - - - imposition of oilseeds cess 3 (1) there shall be levied and collected on and after the date of the commencement of this act as cesses for the purposes of this act,-(a) on all oils extracted from oilseeds crushed in any mill in india, whether the oilseeds are produced in or imported from outside india, a duty of excise at the rate of one anna per maund, and (b) on all oilseeds exported out of india to a destination outside india, a duty of customs at the rate of two annas per maund: provided that the central government may from time to time and after consulting the committee fix by notification in the official gazette a lesser rate at which the duty of excise or duty of customs shall be levied and collected: provided further that no such duty of customs shall be levied on any oilseeds exported under a contract for export entered into before the aforesaid date - - - -  extract from the tea act, 1953 (no 29 of 1953) - • - •24 timitation of application of chapter - - - - (c) exported by post in packages not exceeding ten pounds avoirdupois in weight; or -  25 (1) a duty of customs shall be levied and collected on all tea exported or taken outside india at the rate of four rupees per one hundred pounds imposition of a duty of customs on export of tea  - • •13 (1) with effect from such date as may be specifted by the imposition central government by notification in the official gazl::tte, there of duty of   customs on shall be levied and collected as a cess for the purposes of this act export of a duty of customs on all coir fibre, coir yam and coir products which cco~r fibre,  olf yarn are exported, at such rate not exceeding one rupee per hundred- and coir weight as the central government may, by the same or a like noti- products acation from time to time, fix a bill further to amend certain laws relating to customs duties and cesses for the purpose of adopting metric units in those laws the president has, in pursuance of dause (i) of article 117 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri lal bahadur shastri, mtnister of commerce and industry) 