 the central excises (conver- sion to metric units) bill, 1960(as introduced in lok sabha on 18th august, i ¢o )  the central excises (conversion to metric units) bill, 1960 (as introduced in lok sabra)a bill further to amend certain laws relating to duties of excise for the purpose of introducing metric units in such laws b& it enacted by parliament in the eleventh year of the republic of india as follows:-1 (1) this act may be called the central excises (conversion short title to metric units) act 1960 md commen-,  cement s (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint , ( 1957 ; for the first schedule to the central excises and salt act amendment 1944, the first schedule to this act shall be substituled of act i of 1944-3 in the additional duties of excise (goods of special import- amendment 10 ance) act, 1957,-of act $8 of i9s7 ",', is (a) in section 2, for clause (c), the following clause shall be substituted, namely:-'(c) the words and expressions "sugar", "tobacco", "cotton fabrics", "woollen fabrics" and "rayon or artificial silk fabria;" shall have the meanings respectively aasigned to them in items nos 1,4, 19, 21 and 22 of the first schedule to the central excises and salt act, 1944'; (b) for the first schedule, the second schedule to this act shall be substituted :tac~ 4 in the mineral oils (additional duties of excise and customs) 19,1 act, 1958,-(a) for section 2, the following section shall be substituted, namely:-deftniti011s '2 in this act, "motor spirit", "kerosene", "refined diesel s oils and vaporizing oil", "diesel oil, not otherwise specified" and "furnace oil" shall have the meanings respectively assigned to them in items nos 6, 7, 8, 9 and 10 of the firat schedule to the central excises and salt act, 1944' ; i of 1944 (b) for the table below sub-section (1) of section 3, the 10 following table shall be substituted, namely:-| description                            | of·                        | goods           ||----------------------------------------|----------------------------|-----------------|| rare·                                  |                            |                 || of                                     | additional                 | duty            || i                                     |                            |                 || motor                                  | spirit                     |                 || fifty-six rupees                       | and                        | five naye paise || per                                    | kilo-litre                 | at              || cent'igrade                            |                            |                 || thermomet~r                           |                            |                 || 2                                     |                            |                 || kerosene                               |                            |                 || twenty-six rupees                      | and                        | eighty naye     || paise                                  |                            |                 || perkilo-litft                          |                            |                 || at                                     |                            |                 || 'fifteen" degrees                      |                            |                 || of                                     | centigrade thermometer    |                 || 3, rafined diesel                      |                            |                 || oils                                   |                            |                 || and                                    |                            |                 || vapo-                                  |                            |                 || rizing                                 |                            |                 || oil                                   |                            |                 || thirty-three                           | rupees                     | and             || 20                                     |                            |                 || paise                                  |                            |                 || per:                                   |                            |                 || kilo-litre                             | at                         | fifteen degrees || of                                     | centigrade' thermometer"," |                 || nineteen rupees and seventy naye paise |                            |                 || per                                    | metric tonne              |                 || 04                                    |                            |                 || diesel oil,                            | not                        | otherwise       || speci-                                 |                            |                 || fied                                  |                            |                 || s                                     |                            |                 || furnace oil                            |                            |                 || - nineteen rupees" and seventy n's/!  |                            |                 || 2s                                     |                            |                 || paise                                  | per                        | metric tonne?' |ii f 19s3 ameba' 5 in sub-section (1) of section 3 of the khadi and other handloom ~~~~ ia of industries development (additional excise duty on cloth)a'ct, 19~3, for the words "three pies per square' yard", the figures "and words "1, 9 naye paise per square metre" shall be substituted: 30 6,  in the' dhoties (additional e:tcise duty) act, 1953,-- of ips3 amendment of act 39 of 19'3' (a) in section 2, for su1h:lause (iii) of c1iuae' (a), the following sub-clause shall be substltut~d;' namely:":"" "(iii) has a width ranging between 71 centimetres and 137 centimetres; and"; 35 (b) in the schedule, for the entries in the second' column, against items (1), (2), (3) and (4), the ent:ries "fourteen naye paise per metre", "twenty-one naye paise per metre", "twentyseven naye, paise per metre" and "fifty-five naye paise per metre" shall respectively be substituted 33 of 1957 7 in the schedule to the cotton fabrics (additional excise duty) ~~ f s act, 1957, ,for the entries in the second column against items (a), ~9s7~t 33 " (b) (i), (b),(ii), (c) (1), (c) (h), and (c) (iii), the entries "seven naye paise per' square metre", "seven naye paise per square metre", "eleven nelye paise per square metre", "seven naye paise per sq\lare metre", ''eleven naye paise per square metre" and "fourteen naye 10 paise per square metre" shall respectively be substituted 30 of 1958 8 in sub-section (1) of section 7 of the sugar export promotion amendment of act 30 of act, 1958, for the words "seventeen rupees per maund", the words 1958 "forty-five rupees and fifty-five naye paise per quintal" shall be substituted 15 9 nothing contained in this act shall be deemed to affect the savinal 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 duty of excise specified therein has been expressed in 20 terms of annas, pice or pies or with reference to any weight or measure other than a standard mass or measure ltnder 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 25 as if this act had not been passed  me first  schedule  (set sectiop 2) schedule to bb insbrtbd in the c!ntral excises and salt act, 1944 - the fffistschedule(s" section 3) rate of duty description of goods item· no (r) (3) (2) i 35 pood sugar, ,produced in a factory ·ordinarily using power in the' course of production of sugar- s~r " means any form of sugar in which die sucrose content, if expressed as a percentage of the material dried to -- ,  - " ,,,  _-_---------,,-----------| description                                      | of                               | go$ds                                   ||--------------------------------------------------|----------------------------------|-----------------------------------------|| rate                                             |                                  |                                         || of                                               | duty                             |                                         || item                                             |                                  |                                         || no                                              |                                  |                                         || (i)                                              |                                  |                                         || -                                                |                                  |                                         || constant weight at                               |                                  |                                         || 105                                              |                                  |                                         || 0                                                |                                  |                                         || centigrade,                                      |                                  |                                         || w~u1d                                            |                                  |                                         || be                                               |                                  |                                         || more than ninety                                |                                  |                                         || s                                                |                                  |                                         || (i)                                              |                                  |                                         || sugar other than khandsar or palmyra twehty-two | rupees                           |                                         || and fifteen                                      | naye                             |                                         || paise                                            |                                  |                                         || per                                              |                                  |                                         || quintal                                         |                                  |                                         || (2)                                              |                                  |                                         || khandsari                                        | sugar-                           |                                         || that                                             | is                               | to say, sugar in the manufacture eleven || 10·                                              |                                  |                                         || of                                               | which neither a vacuum pan nor a | quintal                                || vacuum evaporator                                |                                  |                                         || is                                               | employed                        |                                         || (3) palmyra                                      |                                  |                                         || sugar-                                           |                                  |                                         || nil                                             |                                  |                                         || 15                                               |                                  |                                         || that                                             |                                  |                                         || is                                               |                                  |                                         || to say, sugar manufactured from                  |                                  |                                         || jaggery obtained by boiling the                  |                                  |                                         || juice                                            |                                  |                                         || of                                               |                                  |                                         || the palmyra palm                                |                                  |                                         || 2                                                |                                  |                                         || coffee,                                          | cured-                           |                                         || forty-one rupees and                             |                                  |                                         || thirty-five                                      | naye                             |                                         || paise per quintal                               |                                  |                                         || 20                                               |                                  |                                         || " coffee" means the seed                         | of                               | the coffee tree                         || (coffea),                                        |                                  |                                         || whether with or without husk,                    |                                  |                                         || whether cured or uncured, but does not           |                                  |                                         || include the seed while still attached to         |                                  |                                         || the tree                                        |                                  |                                         || 25                                               |                                  |                                         || 3                                                |                                  |                                         || tea-                                             |                                  |                                         || "                                                | tea"                             | includes all varieties                  || duct known commercially                          | as                               | tetl, and                               || also includes green tea                         |                                  |                                         || not exceeding sixty-                             |                                  |                                         || six naye paise per                               |                                  |                                         || kilogram as                                      | the                              |                                         || (i)                                              |                                  |                                         || tea, all varieties except package tea            |                                  |                                         || falling within sub-item                          |                                  |                                         || (2)                                              |                                  |                                         || of                                               | this                             |                                         || item                                            |                                  |                                         || central                                          | govem- 3                         |                                         || 0                                                |                                  |                                         || ment  may,                                      | by                               |                                         || notification in the                              |                                  |                                         || official                                         | gazette,                         |                                         || fix                                             |                                  |                                         || (2)                                              |                                  |                                         || package tea, that                                | is                               | to say, tea packed                      || in any kind                                      |                                  |                                         || of                                               | container contaijrijtg           |                                         || not mote than 27 kilograms net                   | of                               |                                         || tea                                             |                                  |                                         || forty-six naye paise                             |                                  |                                         || 3s                                               |                                  |                                         || per kilogram,                                    |                                  |                                         || plus                                             |                                  |                                         || the· duty for the                                |                                  |                                         || tittle· being leviable                           |                                  |                                         || under sub-item                                   |                                  |                                         || (i)                                              |                                  |                                         || of                                               | this item,                       | if                                      || 4q                                               |                                  |                                         || not already paid                                |                                  |                                         || description         | of    ||---------------------|-------|| rate                |       || of                  | duty  || item                |       || no                 |       || (3)                 |       || ------------------~ |       | beveralel and tobacco tobacco-5 10 " tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth i unmanufactured tobaccir-per kilogram is (i) if flue cured and used in the manufacture of cigarettes containing-sixteen rupees and fifty naye paise (t) more than 60 per cent weight of imported tobacco eleven rupees 20 (ii) more than 40 per cent but not more than 60 per cent weight of imported tohacco seven rupees :lnd seventy naye paise (iii) more than 20 per cent but not' more than 40 per cent weight of imported tobacco (iv) 20 per cent or less than 20 per cent five rupees and fifty weight of imported tobacco naye paise (v) no imported tobacco two rupees and twenty naye paise (2) if flue cured and used for the manu-sixteen rupees and facture of smoking mixtures for pipes fifty naye paise and cigarettes (3) if flue cured and not otherwise specified two rupees and twenty naye paise (4) if other than flue cured and used for the one rupee and sixtymanufacture offi"f'e naye paise 35 (a) ciprettes or (b) smoking mixtures for pipes and cigarettes | rate                          | of                             | duty             ||-------------------------------|--------------------------------|------------------|| description                   | of                             | goods            || item                          |                                |                  || no                           |                                |                  || (i)                           |                                |                  || one rupee                     | and                            | ten              || naye paiie                   |                                |                  || s                             |                                |                  || 10                            |                                |                  || is                            |                                |                  || 20                            |                                |                  || (s)                           |                                |                  || if                            | other                          | than             || act~ly                        |                                |                  || used for                      | the                            | manufacture      || (a)                           |                                |                  || cigaret-                      |                                |                  || tes                           |                                |                  || or                            |                                |                  || (b)                           |                                |                  || smoking mixtures for pipes    |                                |                  || and                           | cigarettes or (                |                  || c)                            |                                |                  || biris-                        |                                |                  || (,) stems                     | of                             | tobacco larger   || 6·                            |                                |                  || 35                            |                                |                  || millimetres in                | size,·                         |                  || (ii)                          |                                |                  || dust                          | of                             | tobacco,         || (ii!)                         |                                |                  || granule                       | ('                             | rawa             || ca-                           |                                |                  || pable                         | of                             | passing          || made                          |                                |                  || of                            | wire not finer                 | than             || 24                            |                                |                  || swg                        | (0'5588                        | millimetre dia-  || meter)                        |                                |                  || and                           | containing                     | not              || than                          | 18                             | uniform circular || square                        | apenures                       | per              || tance                         |                                |                  || of                            |                                |                  || 2s'                           |                                |                  || 4                             |                                |                  || millimetres,                  |                                |                  || (if})                         |                                |                  || tobacco cured in whole        | leaf                           | form             || and                           | packed or tied in bundles,     |                  || hanks or bunches or in        |                                |                  || the                           | form                           |                  || of                            | twists or coils               |                  || e:lcplanation-such           | varieties                      |                  || of                            | unmanu-                        |                  || factured tobacco used in      | the                            |                  || manufacture                   | of                             | biris as         || central government,           | by                             |                  || notification in the           | official                       |                  || gazette, specifies in this    |                                |                  || be-                           |                                |                  || half                          | shall                          | not              || fall within this sub-item     | but                            |                  || shall                         |                                |                  || be                            |                                |                  || deemed                        | to                             |                  || be                            |                                |                  || 00-                           |                                |                  || manufactured                  | tobacc9,                       | not              || otherwise specified, within   |                                |                  || the                           | meaning                        | of               || (6)                           |                                |                  || if                            | other                          | than             || wise specified               |                                |                  || two                           | rupees                         | and              || 35                            |                                |                  || twenty·                       | naye paise                    |                  || (7)                           |                                |                  || if                            | used for agricultural purposes |                  || nil                          |                                |                  || (8) stalks                   |                                |                  || fifteen naye paise           |                                |                  || ii                           |                                |                  || manuftlctured                 | tobacco-                       |                  || per                           | hundred                       |                  || (i)                          |                                |                  || cigars                        | and                            | cheroots         || value-                        |                                |                  || (,) exceeds rs 30 a hundred | twelve rupees                 |                  || (i,) exceeds rs              |                                |                  || 2s                            |                                |                  || a hundred,                    | but                            | does             || not                           | exceed rs 30 a hundred       |                  || 4s                            |                                |                  || description                         | of               | goods                             | rate            ||-------------------------------------|------------------|-----------------------------------|-----------------|| item                                |                  |                                   |                 || no                                 |                  |                                   |                 || (i)                                 |                  |                                   |                 || 5                                   |                  |                                   |                 || 10                                  |                  |                                   |                 || 15                                  |                  |                                   |                 || (ii,) exceeds rs                   |                  |                                   |                 || 20                                 |                  |                                   |                 || a hundred, but does eight rupees   |                  |                                   |                 || not exceed rs                      |                  |                                   |                 || 25                                  |                  |                                   |                 || a hundred                          |                  |                                   |                 || civ)                                |                  |                                   |                 || exceeds rs                         | is)              | hundred, but does six rupees     |                 || not                                 | exceed rs       |                                   |                 || 20                                  |                  |                                   |                 || a hundred                          |                  |                                   |                 || cv)                                 |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 10                                  |                  |                                   |                 || a hundred, but does                 | four rupees     |                                   |                 || not                                 |                  |                                   |                 || exceedrs                           | is               | a hundred                        |                 || (v,)                                |                  |                                   |                 || exceeds                             |                  |                                   |                 || rs                                 |                  |                                   |                 || s                                   |                  |                                   |                 || a hundred,                          | but              | does two rupees                  |                 || not exceed rs                      |                  |                                   |                 || loa                                 | hundred         |                                   |                 || ('oil)                              |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 2'                                  |                  |                                   |                 || so                                  |                  |                                   |                 || a hundred, but one rupee           |                  |                                   |                 || does not exceed rs                 |                  |                                   |                 || s                                   |                  |                                   |                 || a hundred                          |                  |                                   |                 || (vii)                              |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || i                                   |                  |                                   |                 || '25                                 |                  |                                   |                 || a hundred, but fifty naye paise    |                  |                                   |                 || does not exceed rs                 |                  |                                   |                 || 2'                                  |                  |                                   |                 || 50                                  | a                |                                   |                 || hundred                            |                  |                                   |                 || (ix)                                |                  |                                   |                 || exceeds                             | 87               | naye paise a hundred, twenty-five | naye            || but does not exceed rs             |                  |                                   |                 || i                                   |                  |                                   |                 || '25 a                               | paise           |                                   |                 || hundred                            |                  |                                   |                 || 20                                 |                  |                                   |                 || per thousand                       |                  |                                   |                 || {2)                                |                  |                                   |                 || cigarettes                          | of               | which the                         | value-          || nineteen rupees                    |                  |                                   |                 || ten                                 | rupees and fifty |                                   |                 || naye paise                         |                  |                                   |                 || nine rupees                         | and              |                                   |                 || fifty naye paise                   |                  |                                   |                 || six rupees and fifty                |                  |                                   |                 || naye paise                         |                  |                                   |                 || five rupees and fifty               |                  |                                   |                 || naye paise                         |                  |                                   |                 || three rupees and                    |                  |                                   |                 || fifteen naye paise                 |                  |                                   |                 || two rupees                         |                  |                                   |                 || 35                                  |                  |                                   |                 || one rupee and twenty                |                  |                                   |                 || naye paise                         |                  |                                   |                 || (i)                                 |                  |                                   |                 || exceeds rs                         | so               | a thousand                        |                 || - twenty-one                        | rupees           |                                   |                 || and fifty naye paise               |                  |                                   |                 || (ia)                                |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 3s                                  |                  |                                   |                 || a thousand, but                     |                  |                                   |                 || does not exceed rs                 |                  |                                   |                 || so                                  | a thousand      |                                   |                 || (iii)                               |                  |                                   |                 || exceeds                             |                  |                                   |                 || rs                                 |                  |                                   |                 || 30 a thousand, but                  |                  |                                   |                 || does not exceed rs                 |                  |                                   |                 || 35                                  | a thousand      |                                   |                 || (iv)                                |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 25                                  |                  |                                   |                 || a thousand, but does                |                  |                                   |                 || not exceed rs 30 a thousand       |                  |                                   |                 || (v)                                 |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 20                                  |                  |                                   |                 || a thousand, but does                |                  |                                   |                 || not exceed rs                      |                  |                                   |                 || 25                                  | a thouaand      |                                   |                 || (vi)                                |                  |                                   |                 || exceeds rs                         | is               | a thousand, but does              |                 || not exceed rs                      |                  |                                   |                 || 20                                  |                  |                                   |                 || a thousand                         |                  |                                   |                 || (vii)                               |                  |                                   |                 || exceeds rs                         |                  |                                   |                 || 10                                  |                  |                                   |                 || a thousand,                         | but              |                                   |                 || does not exceed rs                 |                  |                                   |                 || is                                  | a thousand      |                                   |                 || (viii)                              |                  |                                   |                 || exceeds rs                         | 7'               | so                                | a thousand, but || does not exceed rs                 |                  |                                   |                 || 10                                  |                  |                                   |                 || a thou-                             |                  |                                   |                 || sand                               |                  |                                   |                 || (ix)                                |                  |                                   |                 || does not exceed rs                 | 7'               | so                                | a thou-         || sand                               |                  |                                   |                 || three rupees                        |                  |                                   |                 || thousand                           |                  |                                   |                 || per                                 |                  |                                   |                 || (3)                                 |                  |                                   |                 || bids in thll manufacture            | of               | which any                         |                 || process has been conducted with the |                  |                                   |                 || aid                                 |                  |                                   |                 || of                                  | machines         |                                   |                 || op~rated                            |                  |                                   |                 || with or                             |                  |                                   |                 || without the aid                     |                  |                                   |                 || of                                  | power           |                                   |                 || description                           | of                 | goods                            | rate                     ||---------------------------------------|--------------------|----------------------------------|--------------------------|| no                                   |                    |                                  |                          || (3)                                   |                    |                                  |                          || (i)                                   |                    |                                  |                          || crude                                 | materials,         | exc:ept                          | fuels                    || salt-                                 |                    |                                  |                          || s                                     |                    |                                  |                          || s                                     |                    |                                  |                          || the                                   | rate ftxed annual- |                                  |                          || ly by a central                       |                    |                                  |                          || act                                  |                    |                                  |                          || "                                     | salt"              | includes swamp salt, spontaneous |                          || salt,                                 |                    |                                  |                          || and                                   | salt               | or                               | saline solutions made or || produced from any saline substance or |                    |                                  |                          || from salt earth                      |                    |                                  |                          |mineral fuel" lubric:ants and related material,  6 motor spirit-| three                               | hundred                       | and    ||-------------------------------------|-------------------------------|--------|| twenty-five                         | rupees                        |        || is                                  |                               |        || and ten naye paise                  |                               |        || per                                 | kilolitre at fifteen          |        || degrees                             |                               |        || of                                  | centi-                        |        || grade thermometer                  |                               |        || 20                                  |                               |        || motor spirit,                       | that                          | is     || (i)                                 |                               |        || any mineral oil (excluding crude    |                               |        || mineral oil) which has its flashing |                               |        || point below seventy-six             | degrees                       |        || of                                  | fahrenheit's thermometer, and |        || which, either by itself or in ad-   |                               |        || mixture with any other substance,   |                               |        || is suitable for usc                 |                               |        || as                                  | fuel for                      | in-    || ternal combustion engines ; and     |                               |        || (ii)                                |                               |        || power alcohol,                      | that                          | is     || alcohol                             |                               |        || of                                  | any grade (including          |        || slolch                              | alcohol when denatured        | or     || otherwise treated),which, either by |                               |        ||  itself or in admixture with any   |                               |        || other substance,                    |                               |        || is                                  | suitable for                  |        || being used                          |                               |        || as                                  | aforesaid                    |        |~x,lanation i-"mineral oil" means an oil consisting of a single liquid hydrocarbon or a liquid mixture of hydrocarbons (except for associated impurities) derived from petroleum, coal, shale, peat or any other bituminous substance, and includes any similar oil produced by,lsynthesis or otherwise explanation ii-"flashing point" shall be determined in accordance with the tests specified in this~ behalf in the rules made \ulder the petroleum acjt, 1934 (30 of 1934) | description                               | of                               | goods                ||-------------------------------------------|----------------------------------|----------------------|| rate                                      | of                               | duty                 || item·                                     |                                  |                      || no                                       |                                  |                      || i                                         |                                  |                      || 3                                         |                                  |                      || 7                                         |                                  |                      || kbrosene-                                 |                                  |                      || s                                         |                                  |                      || sixty-four rupees and                     |                                  |                      || twenty naye                               | paise                            |                      || per kilolitre at fifteen                  |                                  |                      || degrees                                   |                                  |                      || of                                        | centigrade                       |                      || thermometer                              |                                  |                      || kerosene, that                            | is                               | to                   || (excluding mineral colza oil and turpen-  |                                  |                      || tine substitute) which has a flame height |                                  |                      || of                                        | eighteen millimetres or more and | is                   || ordinarily used                           | as                               | an illuminant in oil || burning lamps                            |                                  |                      || 10                                        |                                  |                      || explanation                               |                                  |                      || i-the                                    | expression "mineral              |                      || oil" has the meaning as-                  |                                  |                      || signed to it in                           |                                  |                      || explanti-                                 |                                  |                      || tion                                      |                                  |                      || i                                         | to                               | item                 || is                                        |                                  |                      || 20                                        |                                  |                      || explanation                               |                                  |                      || ii-"flame                                | height" shall be                 |                      || determined in the appara-                 |                                  |                      || tus known                                 |                                  |                      || as                                        | the smoke                        |                      || point lamp in the manner                  |                                  |                      || prescribed in this behalf                 |                                  |                      || by the central govern-                    |                                  |                      || ment by notification in the               |                                  |                      || official gazette                         |                                  |                      | 8 refined diesel oils and vapo- rizing oil-| that                                     | is                    | to             ||------------------------------------------|-----------------------|----------------|| mineral colza oil and turpentine subs-   |                       |                || titute), which has its flashing point    |                       |                || at                                       | or                    |                || above seventy-six degrees                |                       |                || of                                       | fahren-               |                || heit's thermometer, and satisfies either |                       |                || of                                       | the following         | requirements;- || 3                                        |                       |                || 0                                        |                       |                || (,) the oil has a flame height           | of                    | ten            || millimetres or more but less than        |                       |                || eighteen millimetres ; or                |                       |                || 3s                                       |                       |                || (ia)                                     |                       |                || the oil has a flame height               | of                    | less           || than ten millimetrcs but has a vis-      |                       |                || cosity                                   |                       |                || of                                       | less than one hundred |                || seconds by redwood i viscometer          |                       |                || at one hundred degrees                   |                       |                || of                                       | fahren-               |                || heit's thermometer, and contains         |                       |                || less than one                            |                       |                || ~quarter                                 |                       |                || of                                       | one per               |                || cent by weight                          |                       |                || of                                       | any bituminous        |                || substance                               |                       |                |74s(b)ls--2 | description              | of           | goods      ||--------------------------|--------------|------------|| rate                     |              |            || of                       | duty         | item       || no                      |              |            || i                        |              |            || 2                        |              |            || 3                        |              |            || (a)                      |              |            || refined diesel oils     |              |            || forty-fow-               | rupees       |            || and                      | fifty-five   | naye 5     || paise                    |              |            || per                      | kilolitre    | at         || fifteen                  | degrees      | of         || centigrade               | thenno-      |            || meter                    | or           | sixteen    || cent                    |              |            || ad                       | valorem,     |            || 10                       |              |            || whichever is higher,     |              |            || plus two                 | hundred      |            || and sixty rupees         |              |            || and                      |              |            || seventy naye paise       |              |            || per kilolitre at fifteen |              |            || is                       |              |            || degrees                  | of           | centigrade || thennometer             |              |            || (b)                      |              |            || vaporizing               |              |            || oil                     |              |            || forty-four               | rupees       |            || and                      | seventy      | naye       || paise per                | kilolitre    |            || 20                       |              |            || at fifteen               | degrees      |            || of                       | centigrade   | thenno-    || meter or sixteen         | per          |            || cent                    |              |            || ad                       | valorem,     |            || whichever                | is           | higher,    || 25                       |              |            || plus                     |              |            || two                      | hundred      |            || and                      | thirty-nine  |            || rupees                   |              |            || and                      |              |            || twenty-                  |              |            || five naye paise          |              |            || per                      |              |            || kilolitre at             | fifteen      |            || 3                        |              |            || 0                        |              |            || degrees                  | of           | centi-     || grade tbennometer       |              |            || 35                       |              |            || l!xplanation-           |              |            || the                      | expressions" | mineral    || oil                      |              |            || ",                       | " flashing   | point"     || "flame                   | height"      | have       || meanings respectively    | as-          |            || signed                   |              |            || to                       |              |            || them in                  |              |            || explana-                 |              |            || tions                    |              |            || i                        |              |            || and                      |              |            || ii                       |              |            || to item                  | no6         |            || and in                   |              |            || explanation              |              |            || ii                       |              |            || to                       |              |            || item                     |              |            || no7                    |              |            || 9                        |              |            |diesel oil, not otherwise specified, that is to say, any mineral oil which-sixteen per cent ad valorem plus sixtythree rupees and ninety-five naye paise per metric 45 tonne (i) has a flame height of less than ten millimetres ; | description                                              | of                              | goods                     ||----------------------------------------------------------|---------------------------------|---------------------------|| rate                                                     |                                 |                           || of                                                       | duty                            | item                      || no                                                      |                                 |                           || i                                                        |                                 |                           || 3                                                        |                                 |                           || s                                                        |                                 |                           || io                                                       |                                 |                           || 15                                                       |                                 |                           || (il)                                                     |                                 |                           || contains one quarter                                     | of                              | one per                   || cent or more by weight                                  |                                 |                           || of                                                       | any                             |                           || bituminous substance; and                                |                                 |                           || (iii)                                                    |                                 |                           || possesses a viscosity                                    | of                              | less than                 || one hundred seconds                                      |                                 |                           || by                                                       | redwood i                       |                           || viscometer at one hundred degrees                        |                                 |                           || of                                                       | fahrenheit's thermometer       |                           || explanation-                                            |                                 |                           || the                                                      | expressions                     | " mineral                 || oil"                                                     | and                             | "flame                    || have the meanings respec-                                |                                 |                           || tively assigned                                          | to                              | them                      || in                                                       |                                 |                           || explanation                                              |                                 |                           || i                                                        |                                 |                           || to item                                                  |                                 |                           || no6                                                     | and in                          |                           || explanation                                              |                                 |                           || ii                                                       |                                 |                           || to                                                       | item                            | no7                     || 10                                                       |                                 |                           || furnace                                                  | oil,                            | that                      || ou                                                       |                                 |                           || which-                                                   |                                 |                           || 20                                                       |                                 |                           || sixteen per cent                                        |                                 |                           || ad                                                       |                                 |                           || valorem                                                  |                                 |                           || plus twenty-                                             |                                 |                           || nine rupees                                              | and                             |                           || fifty-five naye paise                                    |                                 |                           || per metric tonne                                        |                                 |                           || (,) has a                                                | flame                           | height                    || millimetres ;                                            |                                 |                           || 25                                                       |                                 |                           || 30                                                       |                                 |                           || 3s                                                       |                                 |                           || ii                                                       |                                 |                           || twenty-seven                                             |                                 |                           || per                                                      |                                 |                           || cent                                                    | ad valorem                     |                           || (it)                                                     |                                 |                           || contains one quarter                                     | of                              | one per cent             || or more by weight                                        |                                 |                           || of                                                       | any bitu-                       |                           || minous substance ; and                                   |                                 |                           || (ii,)                                                    |                                 |                           || possesses a viscosity                                    | of                              | one hun-                  || dred sea>nds or more by redwood                          |                                 |                           || i viscometer at one hundred                              |                                 |                           || deg-                                                     |                                 |                           || rees                                                     | of                              | fahrenheit's thermometer || bxplanation-                                            |                                 |                           || the                                                      | expressions"                    | mineral                   || oil"                                                     | and  flame                    | height"                   || have the meanings respec-                                |                                 |                           || tively assigned to them in                               |                                 |                           || explanation                                              |                                 |                           || i                                                        |                                 |                           || to item no                                              |                                 |                           || 6                                                        |                                 |                           || and in                                                   |                                 |                           || explanation                                              |                                 |                           || ii                                                       |                                 |                           || to                                                       |                                 |                           || item                                                     |                                 |                           || no7                                                    |                                 |                           || asphalt                                                  | and                             | bitumen                   || cutback bitumen and asphalt) natural or                  |                                 |                           || produced from petroleum or shale                        |                                 |                           || one hundred and ten                                      |                                 |                           || rupees and twcnty-                                       |                                 |                           || fi                                                       |                                 |                           || ve                                                       | naye paise per                  |                           || metric tonne                                            |                                 |                           || vegetable oils and fats                                  |                                 |                           || vegetable                                                | non-essential                   | oils;                     || all sorts, in or in relation to                          |                                 |                           || the                                                      |                                 |                           || manufac-                                                 |                                 |                           || ture                                                     |                                 |                           || of                                                       | which any process is ordinarily |                           || carried on with the aid                                  |                                 |                           || of                                                       | power                          |                           || ----------------------~-=-=----------------------------- |                                 |                           || description    ||----------------|| item           || no            || 2             || i              || 3              | 13 vegetable product-seventeen rupees and s twenty naye paise per quintal "vegetable product" means any vegetable oil or fat which, whether by itself or in admixture with any other substance, has by hydrogenation or by any other process been hardened for human consumption  chemicals 14 pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers- i (i) pigments, colours, paints and enamels-(i) zinc oxide, red lead, white lead fifteen rupees and and titanium dioxide white seventy-five naye paise per quintal (ia) aluminium paste - fifty-five naye paise 20 per kilogram (2) dry colours, namely, the following: thirteen rupees and lead chromes and brunswick green eighty naye paise per quintal (3) water paints-() dry distemper· including cement-based water paints (i) oil-bound distemper thirteen rupees and eighty naye paise per quintal - twenty-three rupees and sixty naye paise 30 per quintal (ii) water pigment nnishes leather for thirty-three naye paise per litre (io) plastic emulsion paint seventy-seven naye paise per litre 35 (4) oil paints and enamels-(,) tinting paste (blue) (m stiff paints and ready-mixed paints, sold by weight (iii) ready-mixed paints and enamels, sold by volume fifty-five naye paise per kilogram thirteen rupees and eighty naye paise 040 per quintal1 forty-four naye paise per litre | description                        | of                   | goods                 ||------------------------------------|----------------------|-----------------------|| rate                               |                      |                       || of                                 | duty                 | item                  || no                                |                      |                       || (i)                                |                      |                       || s                                  |                      |                       || (s)                                |                      |                       || pigments, colours, paints and ena- | thirteen rupees and  |                       || mels, not                          | otherwise specified | eighty naye paise per || quintal                           |                      |                       |ii varnishes and blacks-(i) varnishes twenty-two naye paise per litre (il) bituminous and coal-tar blacks 10 fourteen naye paise per litre iii cellulose lacquers-(i) nitrocellulose pigmented lacquers, clear and one rupee and ten naye paise per litre (ii) nitrocellulose ancillaries is forty-one naye paise per kilogram, if sold by weight; sixty-nine naye paise per litre, if sold by volume 20 is " soap" means all varieties of the product known commercially as soap-i soap, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or of steam for heating-(i) soap, household and laundry-(i) plain bars of not less than 454 ten rupees and grams in weight thirty-five naye paise per quintal (il) other sorts twelve rupees and five naye paise per quintal (2) soap, toilet 35 twenty-seven rupees and fifty-five naye paise per quintal (3) soap, other than household and twenty-seven rupees laundry or toilet and fifty-five naye paise per quintal | description                                  | of                                | goods           | rate         | of        | duty    ||----------------------------------------------|-----------------------------------|-----------------|--------------|-----------|---------|| item                                         |                                   |                 |              |           |         || no                                          |                                   |                 |              |           |         || (1)                                          |                                   |                 |              |           |         || ii                                          | soap, in or in relation           | to              | the manufac- |           |         || ture                                         |                                   |                 |              |           |         || of                                           | which no process has been         |                 |              |           |         || car-                                         |                                   |                 |              |           |         || 5                                            |                                   |                 |              |           |         || ried on with                                 | the                               | aid             | of           | power or  | of      || steam for                                    | heating-                          |                 |              |           |         || (i)                                          |                                   |                 |              |           |         || plain bars                                   | of                                | not less than   |              |           |         || 454                                          |                                   |                 |              |           |         || grams eight rupees                           | and                               |                 |              |           |         || in weight                                   | eighty-five'                      | naye            |              |           |         || paise 'per quintal                          |                                   |                 |              |           |         || 10                                           |                                   |                 |              |           |         || (ii)                                         |                                   |                 |              |           |         || other sorts                                 | ten                               | rupees          | and          |           |         || thirty-five                                  | naye                              |                 |              |           |         || paise per quintal                           |                                   |                 |              |           |         || manufactured                                 | goods                             | classified      |              |           |         || c:hiefly                                     |                                   |                 |              |           |         || by                                           |                                   |                 |              |           |         || material                                     | is                                |                 |              |           |         || 16                                           |                                   |                 |              |           |         || tyres-                                       |                                   |                 |              |           |         || 20                                           |                                   |                 |              |           |         || "tyre"                                       | means a pneumatic tyre in the ma- |                 |              |           |         || nufacture                                    |                                   |                 |              |           |         || of                                           | whic!1                            | rubber          | is           | used, and |         || includes the inner tube and the outer        |                                   |                 |              |           |         || cover                                        |                                   |                 |              |           |         || of                                           | such a tyre                      |                 |              |           |         || (i)                                          |                                   |                 |              |           |         || tyres for motor vehicles                    |                                   |                 |              |           |         || forty per cent                              |                                   |                 |              |           |         || ad                                           |                                   |                 |              |           |         || valorem                                     |                                   |                 |              |           |         || (2)                                          |                                   |                 |              |           |         || for cycles (other than motor                 | cycles)-                          |                 |              |           |         || (a)                                          |                                   |                 |              |           |         || tyres                                       |                                   |                 |              |           |         || (b)                                          |                                   |                 |              |           |         || tubcs                                       |                                   |                 |              |           |         || (3) all other tyres                         |                                   |                 |              |           |         || suny                                         | naye                              |                 |              |           |         || ~e                                           |                                   |                 |              |           |         || per                                          |                                   |                 |              |           |         || tyre                                         |                                   |                 |              |           |         || or                                           |                                   |                 |              |           |         || fifteen per                                  |                                   |                 |              |           |         || 25                                           |                                   |                 |              |           |         || cent                                        |                                   |                 |              |           |         || ad                                           |                                   |                 |              |           |         || valorem,                                     |                                   |                 |              |           |         || whichever is higber                         |                                   |                 |              |           |         || thirty                                       | naye paise per                    |                 |              |           |         || tube or                                      |                                   |                 |              |           |         || fifteen per                                  |                                   |                 |              |           |         || cent                                        |                                   |                 |              |           |         || ad                                           |                                   |                 |              |           |         || valorem,                                     | 30                                |                 |              |           |         || whichever                                    | is                                | higber         |              |           |         || fifteen per cent                            |                                   |                 |              |           |         || ad                                           |                                   |                 |              |           |         || valorem                                     |                                   |                 |              |           |         || 17                                           |                                   |                 |              |           |         || 35                                           |                                   |                 |              |           |         || thirty-three                                 | naye                              |                 |              |           |         || paise per kilogram 4                        |                                   |                 |              |           |         || 0                                            |                                   |                 |              |           |         || paper,                                       |                                   |                 |              |           |         || au                                           | sorts (including pasteboard,      |                 |              |           |         || millboard, strawboard and cardboard),        |                                   |                 |              |           |         || in or in relation to the manufacture         |                                   |                 |              |           |         || of                                           |                                   |                 |              |           |         || which                                        |                                   |                 |              |           |         || any                                         |                                   |                 |              |           |         || proces!':                                    | is                                | ordinarily car- |              |           |         || ried on with the aid                         |                                   |                 |              |           |         || of                                           | power-                            |                 |              |           |         || (i)                                          |                                   |                 |              |           |         || blotting, toilet, target, tissue, other than |                                   |                 |              |           |         || cigarette tissue,                            | teleprinter, type-                |                 |              |           |         || writing, manifold, bank, bond art           |                                   |                 |              |           |         || paper, chrome paper, tubsized paper,         |                                   |                 |              |           |         || cheque paper, stamp paper, cartridge         |                                   |                 |              |           |         || paper and parchment                         |                                   |                 |              |           |         ||                                         | description                           | of                     | goods                        ||-----------------------------------------|---------------------------------------|------------------------|------------------------------|| rate                                    | of                                    | duty                   | item                         || no                                     |                                       |                        |                              || (i)                                     |                                       |                        |                              || (2) cigarette tissue                   |                                       |                        |                              || sixty-six naye paise                    |                                       |                        |                              || per                                     | kilogram                             |                        |                              || (3) printing                            |                                       |                        |                              || and                                     | writing paper, other sorts twenty-two | naye                   |                              || paise                                   |                                       |                        |                              || per                                     | kilogram                             |                        |                              || (4) packing                             |                                       |                        |                              || and                                     | wrapping paper, other twenty-two      | naye                   |                              || sorts                                  | paise                                 |                        |                              || per                                     | kilogram                             |                        |                              || 10                                      |                                       |                        |                              || (5) strawboard,                         | other                                 | than                   | corrugated eleven naye paise || board                                  | kilogram                             |                        |                              || (6) duplex                              | and                                   | triplex board         | twenty-two                   || paise                                   |                                       |                        |                              || per                                     | kilogram                             |                        |                              || (7)                                     |                                       |                        |                              || pulp                                    | board, not                            |                        |                              || otherwi~e                               |                                       |                        |                              || specified, twenty-two                   | naye                                  |                        |                              || including grey board                    | and                                   | millboard             | paise                        || (8) corrugated board                   |                                       |                        |                              || twenty-two                              | naye                                  |                        |                              || paise                                   | per                                   | kilogram              |                              || (9) coated board (including art, chrome | thirty-three                          | naye                   |                              || and                                     | board for playing cards) -           | paise                  | per                          || (ro)                                    | paper                                 | and                    | paperboard, all sorts, not   || otherwise specified                    | paise                                 |                        |                              || per                                     | kilogram                             |                        |                              || 18                                      |                                       |                        |                              || rayon                                   |                                       |                        |                              || and                                     | synthetic                             | fibres                 | three                        || and                                     | yarn                                  | thirty-five naye paise |                              || per                                     | kilogram                             |                        |                              | cotton fabrics-~s 19 "cotton fabrics" mean all varieties of fabrics manufactured either wholly or partly from cotton, and include dhoties, sarees, chadars, bed-sheets, bed-spreads, counter-panes ~d table-cloths, but do not include any such fabric-(a) if it contains 40 per cent or more by weight of wool ; 35 (b) if it contains 40 per cent or more by weight of silk ;  ----------------| description                                                      | of                         | goods           ||------------------------------------------------------------------|----------------------------|-----------------|| rate                                                             |                            |                 || of                                                               | duty                       |                 || item                                                             |                            |                 || no                                                              |                            |                 || (i)                                                              |                            |                 || ,                                                                |                            |                 || (c)                                                              |                            |                 || if                                                               | it contains 60 per cent   | or              || by weight                                                        |                            |                 || of                                                               | rayon or artificial silk ; |                 || or                                                               |                            |                 || cd)                                                              |                            |                 || if                                                               | manufactured on            |                 || a                                                                |                            |                 || handloom-                                                        |                            |                 || forty-five naye                                                  |                            |                 || paise                                                            |                            |                 || per square metre                                                |                            |                 || (i)                                                              |                            |                 || cotton fabrics,                                                  | superfine-                 |                 || that is to say, fabrics                                          |                            |                 || in                                                               |                            |                 || which the aver-                                                  |                            |                 || age count                                                        |                            |                 || of                                                               | yam                        | is 48s or more || 10                                                               |                            |                 || forty-five naye paise                                            |                            |                 || per square metre                                                |                            |                 || (2)                                                              |                            |                 || cotton fabrics,                                                  | fine-                      |                 || that is to say,                                                  | fabric'!                  | in which the    || average count                                                    |                            |                 || of                                                               | yam                        | is              || 3ss                                                              |                            |                 || or more                                                          |                            |                 || but                                                              | is less than 48s          |                 || thirty                                                           | naye                       | paise           || per square metre                                                |                            |                 || (3)                                                              |                            |                 || cotton fabrics,                                                  | medium-                    |                 || that                                                             | is                         | to              || average count                                                    |                            |                 || of                                                               | yam                        | is              || but                                                              | is                         | less than 35s  || thirty                                                           | naye                       | paise           || per square metre                                                |                            |                 || 20                                                               |                            |                 || (4) cotton fabrics,                                              |                            |                 || coarsc-                                                          |                            |                 || that is to say, fabrics in which the                             |                            |                 || average count                                                    |                            |                 || of                                                               | yarn is less               | than            || (5) cotton fabrics, not otherwise specified forty-four and half |                            |                 || naye paise per square                                            |                            |                 || metre                                                           |                            |                 || 25                                                               |                            |                 || bxplanation                                                      |                            |                 || 1-"                                                             |                            |                 || count"                                                           | means count                | of              || grey                                                             |                            |                 || yarn                                                            |                            |                 || 35                                                               |                            |                 || 4                                                                |                            |                 || 0                                                                |                            |                 || &planation                                                       |                            |                 || n-for                                                           | the purpose                | of              || mining the average count                                         |                            |                 || of                                                               | yarn, the following        |                 || rules shall apply, namely                                        |                            |                 || :-                                                               |                            |                 || (a)                                                              |                            |                 || yarn used in the borders                                         |                            |                 || or                                                               | selvedges                  | shall           || ignored                                                         |                            |                 || (b)                                                              |                            |                 || for                                                              | multiple-fold yarn, the    |                 || count                                                            |                            |                 || of                                                               | the basic single           |                 || yam                                                              |                            |                 || shall be taken and the                                           |                            |                 || number                                                           |                            |                 || of                                                               | ends per                   |                 || 2s'                                                              |                            |                 || 4                                                                |                            |                 || millimetres                                                      |                            |                 || in                                                               |                            |                 || the reed                                                         |                            |                 || the number of picks per                                          |                            |                 || 25'                                                              |                            |                 || 4 millimetres,                                                   | as                         | the             || case                                                             |                            |                 || may                                                              |                            |                 || be, shall                                                        | be                         |                 || multiplied by the number                                         |                            |                 || of                                                               | plies                      |                 || in                                                               |                            |                 || the                                                              | yarn                      |                 || description             | of                  | goods       | rate    | of      | duty    ||-------------------------|---------------------|-------------|---------|---------|---------|| no                     |                     |             |         |         |         || (i)                     |                     |             |         |         |         || s                       |                     |             |         |         |         || 10                      |                     |             |         |         |         || (c)                     |                     |             |         |         |         || in                      | the                 | case        | of      | fabrics | ma-     || nufactured from         | cotton              |             |         |         |         || and                     | other yarns,        | the         | other   |         |         || yams                    | shall, for          | the         | afore-  |         |         || said purpose, be deemed |                     |             |         |         |         || to                      | be                  | cotton yam |         |         |         || cd)                     |                     |             |         |         |         || the                     | average count shall |             |         |         |         || be obtained by applying |                     |             |         |         |         || the                     | following           | formula,    |         |         |         || namely:-                |                     |             |         |         |         |" (count of warp x number of ends per 25' 4 millimetres in the reed) + is (count of weft x number of picks per 2s'4 millimetres) (number of ends per 25'4 millimetres in the reed)+(number of picks per 2s' 4 millimetres) 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 ao less than one-half" 20 silk fabrics-thirty-six naye paise per square metre "silk fabrics" include all varieties offabrics manufactured either wholiy or partly from silk but do not include any such fabric-(i) if it contains 40 per cent or more by weight of wool ;  (;'i) if it contains cotton or artificial silk  or botp and less than 40 pet: cent by weight of silk ; (ii,) if it contains no cotton and no artificial silk and less than 40 per cent by weight of wool and less than 40 per cent by weight of silk ; or (iv) if manufactured on a handloom 35 21 woollen fabrics-six and a quarter per cent ad valorem "woollen fabrics" mean all varieties o· fabrics manufactured wholly of wool or which contain 40 per cent or more by weight of wool, and include blankets, loms, rugs and shawls, but do not include any such fabric if manufactured on a handloom 748 (b)ls-3 item no desqription of goods rate of duty -----------~--~--------------~~--------~-------(i) (2)  21 aayon or artificial silk fab-rics-seven naye paise per square metre  rayon or artificial silk fabrics" include all varieties of fabrics manufactured either wholly or panly from rayon or artificial silk, but do not include any such fabric-| (i)                         | if                               | it contains    ||-----------------------------|----------------------------------|----------------|| 40                          |                                  |                || per cent or more           |                                  |                || by weight                   |                                  |                || of                          | wool ;                           |                || (ii)                        |                                  |                || if                          |                                  |                || it                          | contains                         |                || 40                          |                                  |                || per cent                   | or                               | more           || by weight                   |                                  |                || of                          | silk ;                           |                || (iii)                       |                                  |                || if                          | it contains cotton and less than |                || 60 per cent by weight      |                                  |                || of                          | rayon or                         |                || artificial silk ;           |                                  |                || (ill)                       |                                  |                || if                          |                                  |                || it                          | contains no cotton and less      |                || than                        |                                  |                || 40                          |                                  |                || per cent by weight         | of                               | wool           || and less than               |                                  |                || 40                          |                                  |                || per cent by weight         |                                  |                || of                          | rayon or artificial silk ; or    |                || (li)                        |                                  |                || if                          |                                  |                || manufactured on a handloom |                                  |                || 23                          |                                  |                || cement,                     | all varieties                    |                || - twenty-three rupees       |                                  |                || and sixty                   |                                  |                || naye                        |                                  |                || paise                       |                                  |                || per metric tonne           |                                  |                || 2s                          |                                  |                || silver                      |                                  |                || seven naye                  | paise                            |                || per                         |                                  |                || every                       |                                  |                || ten                         |                                  |                || grams                      |                                  |                || pig                         | iron                            |                || - ten                       | rupees                           |                || for metric                  |                                  |                || tonne                      |                                  |                || stehl                       | ingots                           |                || - thirty·nine               |                                  |                || rupees                      |                                  |                || ~o                          |                                  |                || and thirty-five             |                                  |                || naye                        |                                  |                || paise per                   | metric                           |                || tonne                      |                                  |                | 27 alum1nll1m-| (a)                                               | in                ||---------------------------------------------------|-------------------|| hufl:dred                                         |                   || rupees                                            |                   || ~j                                                |                   || bars, blocks, slabs, billets, shots and           | per metric tonne || pellets                                          |                   || (b)                                               |                   || manufactures, the following, namely, five hundred |                   || rupees                                            |                   || plates, sheets, circles, strips and               |                   || foil~                                             |                   || per metric tonne                                 |                   || in any form or size                              |                   || description                                 | of                                 | goods                             ||---------------------------------------------|------------------------------------|-----------------------------------|| rate                                        |                                    |                                   || of                                          | duty                               |                                   || item                                        |                                    |                                   || no                                         |                                    |                                   || (j)                                         |                                    |                                   || 5                                           |                                    |                                   || two                                         | hundred                            | rupees                            || per                                         | metric tonne                      |                                   || tin                                         | plate                              | and                               || including                                   | tin                                | taggers,                          || cuttings                                    | of                                 | such                              || sheets                                      | or                                 | taggers                          || machinery and transport equipment           |                                    |                                   || 29                                          |                                    |                                   || 10                                          |                                    |                                   || ad                                          |                                    |                                   || ten                                         | per                                | cent                             || valorem                                    |                                    |                                   || internal                                    | combustion                         | engines,                          || all                                         | sorts,                             | namely-                           || (i)                                         |                                    |                                   || those designed for use as a prime-          |                                    |                                   || mover for transport vehicles                | and                                | have                              || been given for that purpose some            |                                    |                                   || special shape, size                         | or                                 | quality which                     || would not be essential for their use        |                                    |                                   || for any other purpose                      |                                    |                                   || (iz)                                        | others                             |                                   || ad                                          |                                    |                                   || five                                        | per                                | cent                             || valorem                                    |                                    |                                   || 3                                           |                                    |                                   || 0                                           |                                    |                                   || 20                                          |                                    |                                   || electric                                    | motors,                            | all                               || and                                         | parts                              | thereof,                          || fifteen                                     | per                                | cent                             || ad                                          |                                    |                                   || valorem                                    |                                    |                                   || (i)                                         | those designed for use in circuits | of                                || less than                                   |                                    |                                   || 10                                          |                                    |                                   || amperes                                     | and                                | at a pressure                     || not exceeding                               |                                    |                                   || 250                                         |                                    |                                   || volts                                      |                                    |                                   || (2) those designed for use in circuits at a |                                    |                                   || pressure exceeding                          |                                    |                                   || 400                                         |                                    |                                   || volts, and                                  |                                    |                                   || (i)                                         |                                    |                                   || with a rated capacity not exceed-           |                                    |                                   || ing                                         |                                    |                                   || to                                          | hp                               |                                   || cii)                                        |                                    |                                   || exceeding                                   |                                    |                                   || 10                                          |                                    |                                   || hp                                        |                                    |                                   || (3) all others                              |                                    |                                   || ten                                         | per                                | cent                             || ad                                          |                                    |                                   || valorem                                    |                                    |                                   || five                                        | per                                | cent                             || ad                                          |                                    |                                   || valorem                                    |                                    |                                   || fifteen                                     | per                                | cent                             || ad                                          |                                    |                                   || valorem                                    |                                    |                                   || (4) parts                                   | of                                 | electric motors                   || fifteen                                     | per                                | cent                             || ad                                          |                                    |                                   || valorem                                    |                                    |                                   || 3                                           |                                    |                                   || 1                                           |                                    |                                   || 3s                                          |                                    |                                   || electric                                    | batteries,                         | and                               || thereof-                                    |                                    |                                   || (i)                                         |                                    |                                   || dry                                         |                                    |                                   || (2) storage                                 |                                    |                                   || fifteen                                     | per                                | cent                             || ad                                          | 'dalorem                          |                                   || fifteen                                     | per                                | cent                             || ad                                          | valorem                           |                                   || (3) parts                                   | of                                 | storage batteries, the following, || namely, containers, covers                  | and                                | plates                           || ad                                          |                                    |                                   || valorem                                    |                                    |                                   ||                      | rate                      | of               | duty          ||----------------------|---------------------------|------------------|---------------|| item                 | description               | of               | goods         || no                  |                           |                  |               || (i)                  | (2)                       |                  |               || 32                   | electric                  | lighting         | bulbs and     || fluorescent          |                           |                  |               || lighting             | tubes-                    |                  |               || s                    |                           |                  |               || ten                  | naye paise                | per              |               || bulb                |                           |                  |               || forty                | naye paise                | per              |               || bulb                |                           |                  |               || 10                   |                           |                  |               || (i)                  |                           |                  |               || vacuum               | and                       | gas-filled       | bulbs-        || (i)                  |                           |                  |               || not                  | exceeding                 |                  |               || 100                  |                           |                  |               || watts,               | and                       | train            |               || lighting             | bulbs                    |                  |               || (il)                 |                           |                  |               || exceeding            |                           |                  |               || 100                  |                           |                  |               || watts                | but                       | not              | exceed-       || ing                  |                           |                  |               || 300                  |                           |                  |               || watts,               | and                       | engine headlight |               || bulbs               |                           |                  |               || (iii)                |                           |                  |               || exceeding            |                           |                  |               || 300                  |                           |                  |               || watts                |                           |                  |               || eighty               | naye paise                | per              |               || bulb                |                           |                  |               || (2)                  |                           |                  |               || fluorescent          | tubes                     |                  |               || one                  | rupee                     | and              | thiny-        || one                  | naye paise                | per              |               || is                   |                           |                  |               || metre               |                           |                  |               || five                 | per                       | cent            |               || valorem             |                           |                  |               || ad                   |                           |                  |               || (3)                  | sodium                    | and              | mercury       || lamps               |                           |                  |               || (4) all sorts,       |                           |                  |               || not                  | otherwise specified       |                  |               || fifteen              | per                       | cent            | ad            || f)alorem            |                           |                  |               || 20                   |                           |                  |               || 33                   |                           |                  |               || 2s                   |                           |                  |               || electric             | fans,                     | including        | air           || lators               | but                       | excluding        | those         || are                  |                           |                  |               || designed for use in  | an                        | industrial       | system        || as                   |                           |                  |               || parts                | indispensable for         | its              | operation     || and                  | have                      | been             | given for     || some special shape   | or                        | quality          | which         || would                | not                       | he               | essential for || any                  | other                     | purpose,         | and           || tric                 | fans-                     |                  |               || seven                | rupees                    | and              |               || !o                   |                           |                  |               || fifty naye paise     | per                       |                  |               || fan                 |                           |                  |               || (i)                  |                           |                  |               || table,               | cabin, carriage, pedestal | and              |               || air circulator fans, | not                       | exceeding        |               || 40'                  |                           |                  |               || 6                    |                           |                  |               || centimetres         |                           |                  |               || (2) all              |                           |                  |               || other                | fans                      |                  |               || fifteen rupees       |                           |                  |               || per                  |                           |                  |               || fan                 |                           |                  |               || 3s                   |                           |                  |               || (3)                  |                           |                  |               || parts                | of                        | fans above,      | the           || namely, complete     |                           |                  |               || motors,              | stators                   |                  |               || and                  | rotors-                   |                  |               || (a)                  |                           |                  |               || if                   |                           |                  |               || designed for use     | in                        | respect          | of            || any                  | fan falling within        | sub-item         |               || (1)-                 |                           |                  |               || (i)                  |                           |                  |               || complete motors     |                           |                  |               || 4                    |                           |                  |               || 0                    |                           |                  |               || five                 | rupees                    | and              |               || twenty-five          | naye                      |                  |               || paise                |                           |                  |               || per                  | motor                    |                  |               || description                              | of               | goods              ||------------------------------------------|------------------|--------------------|| rate                                     | of               | duty               || item                                     |                  |                    || no                                      |                  |                    || (2)                                      |                  |                    || (i)                                      |                  |                    || (ii)                                     |                  |                    || stators                                 |                  |                    || 5                                        |                  |                    || (iii)                                    |                  |                    || rotors                                  |                  |                    || two                                      | rupees           | and                || five naye paise                          |                  |                    || per                                      |                  |                    || stator                                  |                  |                    || two                                      | rupees           | and                || sixty-five naye paise                    |                  |                    || per                                      | rotor           |                    || 10                                       |                  |                    || (b)                                      |                  |                    || if                                       | designed for use | in                 || fan falling                              | within           | sub-item           || (2)-                                     |                  |                    || (i) complete motors                      |                  |                    || (ii)                                     |                  |                    || stators                                  |                  |                    || 15                                       |                  |                    || (iii)                                    |                  |                    || rotors                                  |                  |                    || ten                                      | rupees           | and                || naye paise                               |                  |                    || per                                      | motor           |                    || five                                     | rupees           | and                || twenty-five                              | naye             |                    || paise                                    |                  |                    || per                                      | stator          |                    || five                                     | rupees           | and                || twenty-five                              | naye             |                    || paise                                    |                  |                    || per                                      | rotor           |                    || 20                                       |                  |                    || 34                                       |                  |                    || motor                                    | vehicles-        |                    || 25                                       |                  |                    || one                                      | hundred          | and                || seventy-five                             | rupees           |                    || each                                    |                  |                    || one                                      | thousand         | rupees             || each                                    |                  |                    || "motor                                   |                  |                    || vehicl~s"                                |                  |                    || means all mechanically                   |                  |                    || propelled vehicles                       |                  |                    || adapted                                  | for use          | upon               || roads,                                   | and              | includes a chassis || trailer ;                               |                  |                    || but                                      | does             | not                || running                                  | upon             | fixed              || (1)                                      | auto-cycles,     | motor              || auto-rickshaws                           |                  |                    || and                                      | any              | other              || wheeled                                  | motor            | vehicles          || (2)                                      |                  |                    || motor                                    | vehicles         | of                 || 16                                       |                  |                    || hp                                     | by               | royal automobile   || (rac) rating                         |                  |                    || (3)                                      |                  |                    || motor                                    | cars             | of                 || 16                                       |                  |                    || h                                       | p               |                    || by royal automobile                      |                  |                    || club                                     | (rac)         |                    || rsting,                                  | constructed      | or                 || carry                                    | not              | more               || 35                                       |                  |                    || (4)                                      |                  |                    || motor                                    | vehicles,        | not                || fied                                    |                  |                    || three                                    | thousand         |                    || rupees                                   | each             | or                 || fifteen                                  | per              | cent              || ad                                       |                  |                    || valorem,whichever                        |                  |                    || is                                       |                  |                    || higher                                  |                  |                    || two                                      | thousand         | five               || hundred                                  | rupees each      |                    || or                                       | twelve           | and                || per                                      | cent            | ad                 || valorem,                                 |                  |                    || whichever is higher                     |                  |                    || 35                                       |                  |                    || cycles,                                  | parts            | of                 || than                                     | motor            | cycles,            || (i)                                      |                  |                    || free wheels                              |                  |                    || two                                      | rupees each     |                    || (ii)                                     |                  |                    || rims                                     |                  |                    || 45                                       |                  |                    || four                                     | rupees each     |                    || ---------------------------------------- |                  |                    ||      | description    | of    | goods    ||------|----------------|-------|----------|| rate | of             | duty  | item     || no  |                |       |          || (i)  |                |       |          || (2)  |                |       |          | mibcellaaeoub manufactured articles footwear-| "                              | footwear"     ||--------------------------------|---------------|| wear whether known             |               || as                             | boots, shoes || ~lnd                           |               || lh,                            |               || chapplls or by any other name, |               || and component parts            |               || thereof-                       |               || ten                            | per cent     || fjalorem                      |               |(i) footwear produced in any factory including the precincts thereof whereon fifty or more workers are working, or were working on any day of the preceding twelve months, and in any part of which the process of manufacturing footwear is being carried on with the aid of power or is ordinarily so carried on, the total equivalent of such power exceeding two horsepower fifteen per cent ad valorem (2) component parts of footwear in, or in relation to the manufacture of, which any process is ordinarily carried on with the aid of power  37 cinematograph films, exposed-below 30 mm in width of a width of 30 mm or higher (i) news-reels and shorts not exceeding 500 metres fifteen naye ten naye paise 30 paise per metre per metre (2) feature films, advertise-fifty naye paise thirty-three ment shorts, and films not per metre naye paise per otherwise specified metre '  matches-fifty-seven naye paise for every 1,000 matches or fraction thereof "\latch" includes a firework in the form of a match ; and, where a matchstick has more heads than one capable of being ignited by striking, each such head shall be deemed to be a match rate of duty description of goods item no (1) 39 mechanical lighters-s per three rupeei lighter' 10 "mechanical lighter" means any mechanical or chemical contrivance for causing ignition which is portable and which operates by producing a spark or flame whether by itself or when brought into contact with gas, and includes a mechanical lighter issued from a factory in an incomplete state or requiring for its completion the addition of a flint   _--------- --__  _--------- schedule to be inserted in tile additional duties of excsi! (goods of special importance) aer, 1957 'the first schedule[see section 3 (1)] | description          | of    ||----------------------|-------|| rate                 |       || of                   | addi- || tional duty          |       || 10                   |       || item no             |       || in                   |       || the                  |       || first schedule       |       || to the central       |       || excises and salt     |       || act, 1944            |       || i                    |       || sugar                |       || six rupees and fifty |       || naye paise per quin- |       || tal                 | 15    | tobacco-4 i unmanufactured tobaccc>-per kilogram (i) if flue cured and used in the' manufacture of cigarettes containing-20 nil (a) more than 60 per cent weight of imported tobacco nil 25 (ii) more than 40 per cent but not more than 60 per cent weight of imported tobacco nil 30 (iia) more than 20 per cent but not more than 40 per cent weight of imported tobacco nil nil 35 (iv) 20 per cent or less than 20 per cent weight of imported tobacco e v) no imported tobacco -----~ | description                  | of         ||------------------------------|------------|| goods                        |            || rate                         | of         || tional                       |            || duty                         |            || item                         | no        || first                        | schedule   || to                           | the        || excises                      |            || and                          | salt       || 5                            |            || act,                         |            || 1944                         |            || (1)                          |            || per                          | kilogram   || one rupee                    |            || and                          | ten        || naye paise                  |            || 10                           |            || (2)                          |            || if                           |            || flue cured                   | and        || manufacture                  |            || of                           | smoking    || mixtures for pipes           | and        || cigarettes                  |            || (3)                          |            || if                           |            || flue cured and not other-    | forty-four || naye                         |            || wise specified              | paise     || nil                         |            || 15                           |            || (4)                          |            || if                           |            || other than ftue cured        |            || and used for the manufacture |            || of-                          |            || (a)                          |            || cigarettes or                |            || (b)                          |            || smoking                      |            || mixtures                     |            || for                          | pipes      || cigarettes                  |            || 20                           |            || (,)                          | if         || not actually used for        | the        || manufacture                  |            || of                           |            || (a)                          |            || cigarettes                   |            || or                           |            || (b)                          |            || smoking mixtures for         |            || pipes and cigarettes or      |            || (c)                          |            || biris-                       |            || (t)                          |            || stems                        | of         || than                         |            || 6·                           |            || 3s                           |            || millimetres                  |            || in size,                     |            || (it)                         |            || dust                         | of         || 1                            |            ||                              | 0          || 35                           |            || (iit)                        |            || granule ("rawa")             | of         || bacco capable                |            || of                           | passing    || through a sieve made         |            || of                           |            || wire not finer than          |            || 24                           |            || swg (0'5588 milli-        |            || metre diameter) and con-     |            || taining not less than        |            || 18                           |            || ~form                        |            || circular or square           |            || apertures per linear         |            || dis-                         |            || tance                        | of         || metres,                      |            || (iv)                         |            || tobacco cured in whole       |            || leaf form and packed         |            || or                           |            || tied in bundles, hanks       |            || or                           | bunches    || form                         |            || of                           | twists     || 45                           |            || 748(b                        |            || )j:s-4                   |            || description    ||----------------|| tional         || duty           |first schedule to the central excises and salt act, 1944 bplanarion-such varieties of ud-manufactured tobacco used in the manufacture of biris as the central government hr notification in the official gazette, specifies in this behalf shall not be deemed to fall within this subitem but shall be deemed to be unmanufactured tobacco, not otherwise specified, within the meaning of sub-item (6) (6) if other than flue cured and forty-four naye paise not otherwise specified 2s (7) if used for agricultural pur-nil poses (8) stalks - two naye paise  ii manufactured tobacc&-(i) cigars and cheroots of which per hundred ~ the value-(i) exceeds lb 30 a hun-three rupees dred (is) exceeds rh 2s a hund-two rupees and fifty red but does not exceed naye paise 3s rh 30 a hundred (iii) exceeds rh 20 a hund-two rupees red but does not exceed rh 2s a hundred (it1) exceeds rs is a hund-one rupee and fifty 40 red but does not exceed naye paise rs 20 a hundred | description                | of                   ||----------------------------|----------------------|| goods                      |                      || rate                       | ofaddi-              || donal                      |                      || duty                       |                      || item                       | no                  || id                         | the                  || first                      | schedule             || to                         | the                  || centtal                    |                      || excises                    |                      || and                        |                      || salt                       |                      || 5                          |                      || act,                       |                      || 194-4                      |                      || (i)                        |                      || per                        |                      || hundred                    |                      || 10                         |                      || (v)                        |                      || exceeds                    |                      || rs                        |                      || 10                         |                      || a                          | hund-                || red                        |                      || but                        | does                 || ceed rs is a hundred     |                      || (vi)                       |                      || exceeds rs                |                      || 5                          |                      || a hundred                  |                      || fifty                      |                      || naye paise                |                      || but does not               | exceed               || rs'                        |                      || 10                         |                      || a                          |                      || hundred                   |                      || is                         |                      || (vi,)                      |                      || exceeds rs                |                      || 2'50                       |                      || a hun-                     | twenty-five naye     || dred but does not ex-      | paise               || ceed rs                   |                      || 5 a                        |                      || hundred                   |                      || (t'iii)                    |                      || exceeds rs                |                      || i                          | '25                  || a                          | hun-                 || dred                       |                      || but                        | does not             || ex-                        |                      || ceed                       |                      || rs                        |                      || 3'                         |                      || so                         |                      || a hund-                    |                      || red                       |                      || 20                         |                      || (iz)                       |                      || exceeds                    |                      || 87                         |                      || naye paise                 |                      || a                          |                      || five naye paise           |                      || hundred                    |                      || but                        | does not             || exceed                     |                      || rs                        |                      || i                          |                      || '2s                        |                      || a hun-                     |                      || dred                      |                      || per thousand               |                      || (2)                        |                      || cigarettes                 |                      || of                         |                      || which the                  |                      || value-                     |                      || eight rupees               | and                  || sixty                      |                      || daye                       | paise,               || (i) exceeds rs 50 a thou- |                      || sand                      |                      || seven rupees               | and                  || sixty naye paise          |                      || (i,)                       |                      || exceeds                    |                      || rs                        |                      || 3s                         |                      || a thou-                    |                      || sand but does not ex-      |                      || ceed                       |                      || rs                        |                      || 50                         |                      || a thousand                |                      || four                       | rupees               || twenty naye paise         |                      || (in) exceeds               |                      || rs                        |                      || 30 a thou-                 |                      || sand                       |                      || but                        | does not ex-         || ceed rs                   |                      || 3s                         |                      || a thousand                |                      || 35                         |                      || - (iv)                     |                      || exceeds rs                |                      || 2s                         |                      || a thou-                    | three rupees         || sand but does not          |                      || ex·                        | eighty naye paise   || ceed rs 30 a thousand    |                      || (v)                        |                      || exceeds rs                |                      || 20                         |                      || a thou-                    | two rupees-and sixty || sand but does not          |                      || ex·                        | naye paise          || ceed                       |                      || ri_                        |                      || 2s                         |                      || a thousand                |                      || description                | of                                               | goods             ||----------------------------|--------------------------------------------------|-------------------|| rate of                    |                                                  |                   || addi-                      |                                                  |                   || tional duty                |                                                  |                   || s                          |                                                  |                   || (i)                        |                                                  |                   || ------------------------   |                                                  |                   || ----                       |                                                  |                   || two                        | rupees                                           | and               || twenty naye paise         |                                                  |                   || (!ii)                      | exceeds rs                                      | is                || sand                       |                                                  |                   || but                        | does not ex-                                     |                   || ceed                       |                                                  |                   || rs                        |                                                  |                   || 20                         |                                                  |                   || a thousand                |                                                  |                   || one rupee and              | ten                                              |                   || 10                         |                                                  |                   || naye paise                |                                                  |                   || (vi)                      |                                                  |                   || exceeds rs                |                                                  |                   || 10                         |                                                  |                   || a thou-                    |                                                  |                   || sand                       |                                                  |                   || but                        | does not ex-                                     |                   || ceed rs                   |                                                  |                   || i                          |                                                  |                   || s                          |                                                  |                   || a thousand                |                                                  |                   || sixty naye paise          |                                                  |                   || (viii)                     |                                                  |                   || exceeds rs                | l'                                               |                   || so                         |                                                  |                   || a thou-                    |                                                  |                   || sand                       |                                                  |                   || but                        | does                                             | not               || exceed rs                 |                                                  |                   || 10                         |                                                  |                   || a thou-                    |                                                  |                   || sand                      |                                                  |                   || (is)                       |                                                  |                   || does not exceed rs        | 7'                                               |                   || 50                         |                                                  |                   || porty                      | naye                                             | paise            || a thousand                |                                                  |                   || (3)                        | biris in the manufacture of sixty naye paise per |                   || which any process has been | thousand                                        |                   || 20                         |                                                  |                   || conducted with the aid of  |                                                  |                   || machines operated with or  |                                                  |                   || without the aid            |                                                  |                   || of                         | power                                           |                   || cotton                     | fabries-                                         |                   || per square metre           |                                                  |                   || 19                         |                                                  |                   || (i)                        |                                                  |                   || cotton fabrics, superfine  |                                                  |                   || is'                        |                                                  |                   || 5                          | naye paise                                      |                   || 25                         |                                                  |                   || (2)                        |                                                  |                   || cotton fabrics,            | fine                                             |                   || 9'6                        | naye paise                                      |                   || (3)                        | cotton fabrics, medium                           | 4  8 naye paise || (4)                        | cotton fabrics, coarse                           | 3  6 naye paise || (s)                        |                                                  |                   || cotton fabrics, not other- |                                                  |                   || 15                         |                                                 |                   || s                          |                                                  |                   || naye paise                |                                                  |                   || wise specified            |                                                  |                   || 30                         |                                                  |                   || 2r                         |                                                  |                   || woollen fabrics            |                                                  |                   ||                           |                                                  |                   || five per cent             |                                                  |                   ||                          |                                                  |                   || !i(jio'i'''''             |                                                  |                   || rayon or                   | artificial                                       | silk              || fabrics                    | square metre'                                  |                   || -------------------------- |                                                  |                   || --                         |                                                  |                   || _-_                       |                                                  |                   ||                          |                                                  |                   | statement of objects and reasonsas a further step towards the introduction of the metric system in the country, it is proposed to amend the central excises and salt act, 1944 and other allied acts which provide for the levy and collection of central excise duties it is not, however, possible to adopt the exact equivalents of the existing unit(; and rates in the metric system, since such conversion would result in odd fractional rates in a number of cases, and operation of such rates will be inconvenient both to the assessee as well as to the administration it is, therefore, proposed to round off the rates resulting in minor variations thereof, but the overall effect of such variations would be insignificant it is also proposed to avail of this opportunity to re-arrange the existing items of the centra~ excise tariff on a more systematic basis new dzlhi; morarji desai the 8th august, 1960 -  the fmbt schedule (see section 3)| rate        | of    ||-------------|-------|| duty        |       || item        |       || no         |       || deaeription | of    | i kbrosbne-twenty-eight and three-faunhs julye paise per imperial gallon kerosene, that is to say, any mineral oil (escludilll mineral colza oil and turpentine 8ubatitute) which has a flame heilfht of eighteen millimetre or more and is ordinarily used as an iiiuminant in oil burning lamps explanation 1-" mineral oil" means an oil consisting of a sinaje liquid hydrocarbon or a li9uid mixture of hydrocarbons (except for associated impurities) derived from petroleum, coal, shale, peat or any other bituminous substance and includes any similar oil produced by 8ynthesis or otherwise 1!xplanation 11-" flame 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 oftldal gazette  2 mt\tchbs-|                      | mitch"        | include a firework    | in    ||------------------------|---------------|------------------------|-------|| match,                 |               |                        |       || and,                   |               |                        |       || where a match-stick    |               |                        |       || has                    |               |                        |       || more                   |               |                        |       || heads than one capable |               |                        |       || of                     | beilllignited | by                     |       || strikilll,             |               |                        |       || ellcb                  |               |                        |       || such                   |               |                        |       || held                   |               |                        |       || ahall                  |               |                        |       || be                     | deemed to     |                        |       || be                     |               |                        |       || a                      |               |                        |       || match                 |               |                        |       || (i)                    |               |                        |       || matches,               | in            | boxes contalning       |       || 60                     |               |                        |       || mltchel                |               |                        |       || on an average,         | if            | manufac:tured          | in    || a                      |               |                        |       || factory                |               |                        |       || whose                  |               |                        |       || output-                |               |                        |       || four                   |               |                        |       || rupees                 |               |                        |       || and                    |               |                        |       || ninety                 |               |                        |       || naye                   |               |                        |       || pai8e per gros        | of            | bose                   |     || four                   |               |                        |       || rupees and             | 8eventy-flye  |                        |       || naye                   |               |                        |       || paise                  |               |                        |       || per                    |               |                        |       || ji'oi8                 |               |                        |       || of                     |               |                        |       || base,                 |               |                        |       || ~i)                    |               |                        |       || ezcceda                | five          | hundred                |       || thousand               |               |                        |       || ii'os8                 |               |                        |       || of                     |               |                        |       || boxes per year        |               |                        |       || (it")                  |               |                        |       || does                   |               |                        |       || not                    |               |                        |       || exceed five hundred    |               |                        |       || thousand               |               |                        |       || grosa                  |               |                        |       || of                     | boxes         | per                    |       || year,                  |               |                        |       || but exceed one        |               |                        |       || hundred                |               |                        |       || ji'oi8                 |               |                        |       || of                     | boxes per     |                        |       || day                   |               |                        |       || description                       | of                            | goods                        ||-----------------------------------|-------------------------------|------------------------------|| rate                              |                               |                              || of                                | duty                          |                              || item                              |                               |                              || no                               |                               |                              || cui)                              |                               |                              || does not exceed one               |                               |                              || huddred                           |                               |                              || if08s                             |                               |                              || of                                |                               |                              || four                              | rupees                        |                              || and                               |                               |                              || fifty                             |                               |                              || naye                              |                               |                              || paise                             |                               |                              || boxes                             |                               |                              || fer                               | day,                          | but                          || gross                             |                               |                              || 0                                 |                               |                              || bozes                             | per                           |                              || day                              |                               |                              || (iv)                              |                               |                              || does not exceed twenty-five groii | of                            | boxes                        || per                               | day                          | paise                        || (~)                               |                               |                              || matches,                          | in                            | boxes containing             || 40                                |                               |                              || cmatches                          |                               |                              || on                                |                               |                              || an                                |                               |                              || average,                          | if                            | manufactured in              || a                                 |                               |                              || factory                           |                               |                              || whose                             | output-                       |                              || (i)                               |                               |                              || exceeds five hundred thousand     |                               |                              || gross                             |                               |                              || of                                | three                         | rupees and twenty-five       || ~~~                               | ~~~~of~~                      |                              || (ii)                              |                               |                              || does                              |                               |                              || not exceed dve                    | hundred thousand              | three                        || fifteen                           |                               |                              || naye                              |                               |                              || gross                             |                               |                              || of                                | boxes                         | per                          || hundred gross                     |                               |                              || of                                | boxes                         | per                          || two                               | rupees                        | and                          || paise                             |                               |                              || per                               | rioss                         | of                           || (iii)                             |                               |                              || do:s                              | n'lt exceed one hundred gross |                              || of                                |                               |                              || boxes                             | per                           | day,                         || of                                | boxes                         | per                          || ci_)                              |                               |                              || does not exceed                   |                               |                              || boxes                             |                               |                              || per                               | day                          |                              || twcnt}'-five gross                |                               |                              || of                                | two                           | rupees and eighty naye paise || per                               | gross                         | of                           || (3)                               |                               |                              || matches                           | in                            | boxes contairung             || not more than twelve matches      | of                            | the                          || known                             |                               |                              || as "                              |                               |                              || bengal                            | lights"                      |                              || (4)                               |                               |                              || all other matches                | eighty naye paise for every   |                              || 1,44                              |                               |                              || 0                                 |                               |                              || matches                           | or                            | fraction thereof            | 3 mechanical lighters-| "mechanical lighter" means any mechanical    | or                                      | three            | rupees    ||----------------------------------------------|-----------------------------------------|------------------|-----------|| ~                                            |                                         |                  |           || liljhter                                    |                                         |                  |           || chemical contrivance                         | for                                     | causing ianltion |           || which                                        |                                         |                  |           || is portlble and                              |                                         |                  |           || which                                        |                                         |                  |           || operates                                     | by                                      |                  |           || producing a spark                            |                                         |                  |           || or                                           | dame whether                            | by               | itself    || or                                           | when brought into contact with gas, and |                  |           || i neludes a mechanical lighter issued from a |                                         |                  |           || factory                                      |                                         |                  |           || in                                           | an incomplete state                     | or               | requiring || for its completion                           |                                         |                  |           || the                                          |                                         |                  |           || addition                                     | of                                      | a tlint         |           | 4- motor spirit-motor spirit, that is to aay,-| one rupee    | and             ||--------------|-----------------|| naye         |                 || paite        |                 || per          | imperial,allon |ci) any mineral oil (e:a:c1uding crude mineral oil) which has its dashing point below seventy-six degrees of fahrenheit's thermometer and which either by itself or in admixrure with any other substance, is suitable for use as fuel for internal combustion engines; and cii) power alcohol, that is to 8ay, ethyl alcohol of any grade (including such alcohol when denatured or otherwise treated), which, either by itself or in admixture with any other substance, is suitable for being used as aforesaid b~n i-the expression" mineral oil ~ has the meaning assigned to it in bxplandtitm i to item no i | rate                    | of          | duty    ||-------------------------|-------------|---------|| item                    |             |         || i                       |             |         || no                      |             |         ||                        |             |         || description             | of          | goods   || ~                       |             |         || 11-"                   | plashing    |         || point"                  | ,hall       |         || be                      |             |         || determined              | in          |         || accordance              |             |         || with                    |             |         || the teats speci'fied    |             |         || in                      | this behalf |         || in                      | the         |         || rules                   |             |         || made under              | the         |         || petroleum act, 1934 (30 |             |         || of                      |             |         || 1934)                  |             |         | s salt-|                                  | salt"            | includes swamp    ||------------------------------------|------------------|-------------------|| salt,                              |                  |                   || spontaneous                        | the              | rite              || ~y                                 |                  |                   || salt, and                          |                  |                   || salt                               |                  |                   || or                                 | saline solutions | made              || act                               |                  |                   || produced from any saline substance | or               | from              || salt                               |                  |                   || earth                             |                  |                   || 6 silver                           |                  |                   || three                              |                  |                   || andis                              |                  |                   || idd                                | ,even            | and one           || fifth                              |                  |                   || plea                               |                  |                   || per                                |                  |                   || ounce                              |                  |                   || troy                              |                  |                   |7 stebl ingots - forty maple per ton 8 sugar produced in a factory ordinarily using power in tile course of production of sugar-- sugar' means any form of sugar in which the sucrose content, if exprelled as a percentage of the mlterial dried to constant weight at 10so centigrade, would be more than ninety (i) sugar other than khandaari or palmyra eleven rupees and twenty-five naye palse per cwt (2) khandaari sugar-| that is to say, sugar in the manufacture    ||---------------------------------------------|| which neither a                             || vacuum                                      || pan                                         || nor                                         || a                                           || viciiudi                                    || per                                         || cwt                                        || evaporator is employed                     |(3) palmyra sugar-| that                ||---------------------|| nil                || jaggery obtained by || boiling             || the juice of        || the                 || palmyra             || palm               |9 tobacco-| ••                     | tobacco"      ||------------------------|---------------|| mcana                  |               || any form               | of            || cured or               |               || uncured,               |               || and whether            |               || manufactured           |               || or                     |               || not,                   |               || and includes the leaf, |               || staib,                 |               || and                    |               || sterna of the          | tobacco plant || but                    |               || does                   |               || dot                    |               || include any part       | ora           || attached to            |               || the                    | earth        |i u"marru/aau,,tl tobacco-(i) if sue cured and used in the manufacture of cigarettes containing-per lb (i) more than 60 per cent weilht of imported sevell rupees •• d eipt toblcco inn •• | description                                         | of                                | gooda                                         ||-----------------------------------------------------|-----------------------------------|-----------------------------------------------|| rate                                                |                                   |                                               || of                                                  | duty                              |                                               || item                                                |                                   |                                               || no                                                 |                                   |                                               || dlht                                                |                                   |                                               || allht                                               |                                   |                                               || per                                                 |                                   |                                               || lb                                                 |                                   |                                               || (if)                                                |                                   |                                               || more than                                           |                                   |                                               || 40                                                  |                                   |                                               || per cent                                           | but                               | not more                                      || than                                                |                                   |                                               || 60                                                  |                                   |                                               || per                                                 | cent weight                      | of                                            || tobacco                                            |                                   |                                               || ('i,)                                               |                                   |                                               || m:>fc                                               | than                              |                                               || 20                                                  |                                   |                                               || per cent                                           | but                               |                                               || not                                                 |                                   |                                               || more                                                | than                              |                                               || 40                                                  |                                   |                                               || per cent weight                                    |                                   |                                               || at                                                  |                                   |                                               || imported tobacco                                   |                                   |                                               || (if)                                                |                                   |                                               || 20                                                  |                                   |                                               || per cent or less than                              |                                   |                                               || 20                                                  |                                   |                                               || per                                                 | cent                             |                                               || weight                                              |                                   |                                               || of                                                  | imported tobacco                 |                                               || (0)                                                 |                                   |                                               || no imported tobacco                                 |                                   |                                               || three                                               | rupees                            |                                               || anna                                                | ••                                |                                               || two                                                 | rupee                            |                                               || annas                                              |                                   |                                               || one rupee                                          |                                   |                                               || (a)                                                 | if                                | flue cured and used for the manufacture seven || of                                                  |                                   |                                               || il1ljkina                                           |                                   |                                               || mixture for pipes and                              | cige-                             |                                               || annas                                              |                                   |                                               || nttes                                              |                                   |                                               || (3)                                                 |                                   |                                               || if                                                  | flue cured and                    |                                               || not                                                 |                                   |                                               || otherwise specified                                 | one rupee                        |                                               || (4)                                                 |                                   |                                               || if                                                  |                                   |                                               || other than flue cured and used for the seventy-flve |                                   |                                               || naye                                                |                                   |                                               || pa                                                | ,                                | lb                                           || manufacture                                         |                                   |                                               || of                                                  |                                   |                                               || (a)                                                 |                                   |                                               || cigarettcs or                                       |                                   |                                               || (b)                                                 |                                   |                                               || smok-                                               |                                   |                                               || ing                                                 |                                   |                                               || mixturcs for pipes                                  |                                   |                                               || and                                                 |                                   |                                               || cigarettes                                         |                                   |                                               || (5)                                                 |                                   |                                               || if                                                  |                                   |                                               || other than flue-cured                               |                                   |                                               || and                                                 |                                   |                                               || not acuallr used                                    |                                   |                                               || fifty                                               |                                   |                                               || naye                                                |                                   |                                               || paise                                               | pet                               | lb                                           || for the manufacture                                 | of                                |                                               || (a)                                                 |                                   |                                               || cigarettes or                                       |                                   |                                               || (b)                                                 |                                   |                                               || smo-                                                |                                   |                                               || king mixturea for pipes and cigarettes              |                                   |                                               || or                                                  |                                   |                                               || (c)                                                 |                                   |                                               || biri_                                               |                                   |                                               || (')                                                | stems                             | of                                            || than                                                |                                   |                                               || 1/4                                                 |                                   |                                               || inch                                                | in                                |                                               || ize,                                               |                                   |                                               || (il)                                                |                                   |                                               || duat                                                | of                                | tobacco                                      || (iii)                                               |                                   |                                               || granule ('rawa')                                    | of                                | tobacco                                       || passing throuih a aieve made of wire not            |                                   |                                               || finer                                               |                                   |                                               || than                                                |                                   |                                               || 24                                                  |                                   |                                               || swg                                              |                                   |                                               || (0'022                                              |                                   |                                               || inch diameter) and                                  |                                   |                                               || containing not                                      |                                   |                                               || leas                                                |                                   |                                               || than                                                |                                   |                                               || 18                                                  |                                   |                                               || uniform circular                                    |                                   |                                               || or                                                  | square apcrturci per linear inch |                                               || (itj)                                               |                                   |                                               || tobacco cured in whole leaf form                    |                                   |                                               || and                                                 |                                   |                                               || packed                                              | or                                | tied in bundlea hanks or bunches             || or                                                  |                                   |                                               || in                                                  |                                   |                                               || the form                                            |                                   |                                               || of                                                  |                                   |                                               || twists                                              |                                   |                                               || or                                                  |                                   |                                               || coila                                              |                                   |                                               || 8xplanation-such                                   | varieties'                        |                                               || of                                                  |                                   |                                               || unmanufactued                                       |                                   |                                               || tobacco                                             | used in the manufacture of biris  | as                                            || central government,                                 |                                   |                                               || by                                                  |                                   |                                               || notification in                                     | the                               |                                               || official gazette, specifies in this behalf shall    |                                   |                                               || dot                                                 | be deemed to fall                 |                                               || within                                              |                                   |                                               || this sub-item                                       | but                               |                                               || shall be deemed to be unmanufactured tobacco       |                                   |                                               || not otherwise specified within the                 |                                   |                                               || meaning                                             |                                   |                                               || of                                                  |                                   |                                               || lub-item                                            |                                   |                                               || (6)                                                |                                   |                                               |(6) if other than flue cured and dot otherwiso one rupee per lb rapecified (7) u used for aaricultural purposea nil one illda per lb (8) staib  ii manufacturld tobacco-perhundrc4 twelve rupcca tenrupeea (i) cigars and cheroots of which the valuo-(,) exceed rs 30 a hundred (i) exceeds ri 2s a hundred but doe not exceed ri 30 a hundred (iii) exceeds ri ao a hundred but doei dot eilht rupccll exceed ri 2s a hundred (n) exceeds ri is a hundred but doea not sill: rupeel exceed ri 20 a huddred (0) exceeds ri 10 a hundred but does not four fupeii exceed ri i s a hundred (fji) exc:eeda ri s a huddred but doe not two rupei8 exteed ri 10 a hundred (flit) exc:eeda ri 2-8-0 a hundred but doea not one rllj)cc exceed ri s a hundred (wii) excceda ri 1-4-0 huddnd bat doa not biah&  exceed ri 2-8-0 a hundred (is) exceeds 14 annu a hundred but doli not pour annu exceed ri 1-4-0 a huddred per cbouiuid (2) ciprettea of which the nluo-() exceeda ri so a thousand twenty-one npeet and eipt (ii) exceed ri 3s a thouaand but doe, nut nineteen rupees exceed r so a thouand (iii) exceeda ri 30 a thousand but doei not ten rupeea and e!iht anou exceed ri 3s a thousand (iv) exceed r 2s a thouland but doca not nine rupcci and eiaht 1ldjiu e::::eed ri 30 a thousand (0) e;: 'ceds ri ao a thouund but does not six rupees and eitjht annu exec j ri :zs a thousand (fji) exceeds rs is a thousand but doa dot pi"e rupees and eilht 8lldm exceed ri 20 a thousand (ciil) exceeda rr 10 a thousand but does not three rupeoe and alteen  , ucecd lb is a thousand palae (wi) exceede ri 7-8-0 a thoueand but does two rupeei not exceed ri 10 a thouand (ix) doea not exceed ill 7-8-0 a thouland  one rupee add tweilt)' aaye paiae any three rupees per dacnaad •• aid of aid of (3) biria in the manufacture of which proc:esa hal been conducted with the machinea operated with or without the power  10 tyres-"tyre" meana a pneumatic tyre in the manufacture of which rubber i, uled iiid indudea the inner tube add the outer cover of tuch a tyre (i) tyree for motor vehiclea  40 per cem: ad ollldnm (2) por cyd_ (om thad motor""~ ()  sixty daye paise per tyle r ftfteen per cedi , fhiitw_, whichever is bfaber thirty naye pai  per tiibe fir fifteea per cent z-, whichever ii blsher pitreed per cent tml figiqr_ (3) all other ty   ii vegetable product-five piaht rup~es aad leftftty naya p:i·~ per ewt "vegetable product" means any veietable oil or fat which, whether by itself or in admhture with any other liubstance, hal by hydrogenation or by any other procell been hardened for hwnan consumption  12 cotton fabrics-"cotton fabrics" mean ad varieties of fabrics manufactured either wholly or partly from cotton, and include dhoties, iuccs, chadan, bed-sheets, bed-llpreads, counterpanes ana table-cloth, but do not include any iuch fabric>-(g) if it contains 40 per cent or moft by wdiht of wool; (6) if it contains 40 per cent or more by weight of ,ilk ; (c) if it contains 60 per cent or !dore by weight of rayon or artificial silk ; or (4) if manufac:tured on a handloom (i) cotton fabrics, liuperfine--that is to uy, fabrl in which the averaae six ijulas per square yard count of yarn iii 488 or more (2) cotton fabrics, ftdethat i, to uy, fabrics in which the averqe count six usnu add three pies per of yarn is 3s' or more but is lees than 48e aquue yard (3) cotton fabrics, mediumthat ie to uy fabrics in which the averbie four anau per square yard count of yarn is 1711 or more but ill lese thin 3s8 (4) cotton fabrics, coarse--that is to uy, fabrics in which the avcr8le four annaa per square yard count of yarn is_ than 178 (s) cotton fabrics, not otherwise specified thirty-aeven naye paiae pcr square yard ~ i-"count" means count of l1'ey pm lldjanatitm ii-for the purpose of determin-ing the average count of yarn, the following rulea shall apply, namely :-(g) yarn used in the borden or~elvedge~ shall be ianored (b) por multiple-fold yarn, the cou·· of the basic lingle yarn shall be take 1 and the number of ends per inch in the reed or the number of picks per inch, as the case may be, shall be mutiplied by the number of pliea in the yarn e») in the case of fabrics manufactured from cotton and other yarns, the other yarns shall, for the aforesaid purpose, be deemed to be cotton yarn (c) the average count shall be obtained by applying the following formula, name,y :-(count of warp x number of ends per inch in toereed)+(count of wcftxnudlber ofp/ek per ioch) (number of ends per inch in the reed)+ (number of picks per inch), the result being rounded off, wherever necess~yl_ by treating any fraction which i one-nau or more as one, and dlsregardin, any fraction wruch is less than one-half  ua rayon or artificial silk fabrics-| "rayon                               | or                          | artificial silk fabrics" include all silt naye    ||--------------------------------------|-----------------------------|---------------------------------------------------|| paise                                |                             |                                                   || per                                  | square                      |                                                   || yard                                |                             |                                                   || varieties                            | of                          | fabrics manufactured                              || wholly                               |                             |                                                   || or                                   | partly from rayon           | or                                                || blst                                 | do                          | not                                               || ()                                  | if                          | it contains 40                                    || weight                               |                             |                                                   || of                                   | wool                        |                                                   || j                                    |                             |                                                   || (n)                                  |                             |                                                   || if                                   | it contains 40              | per                                               || weight                               |                             |                                                   || of                                   | silk ;                      |                                                   || (iio                                 |                             |                                                   || if                                   |                             |                                                   || it                                   |                             |                                                   || contains cotton and less than 60 per |                             |                                                   || cent by weight                      |                             |                                                   || of                                   | rayon or artificial silk ;  |                                                   || (io) ifit contains                   |                             |                                                   || no                                   | cotton and less than        |                                                   || 40                                   |                             |                                                   || per                                  |                             |                                                   || ceot                                | by                          | weight                                            || per cent by weight                  |                             |                                                   || of                                   | rayon                       | or                                                || artificial                           |                             |                                                   || sillt;                               | or                          | '                                                 || (0)                                  |                             |                                                   || if                                   | manufactured on a handloom |                                                   | ub silk fabrics-'silk fabrics' include all varieties of fabrics thirty naye paiae per square yard manufactured either wholly or partly from ilk but do dot include any such fabric-() if it contains 40 per cent or more by weight _ of wool; rate of dut}' , d~crlption of ,ood8 ite  )l • (m) if it conlina cotton or artiilcial ,iut or both and ie than ,,0 w-er cent by  elpt of 'ilk ; and lee than 40 per cent by weijht of wool and ie  than ,,0 per5ent',by welpt of ilk; or  uco  oollen;fabrics-|                              | oollen fabrics" mean all varieties    | of                                | fabric        ||------------------------------|---------------------------------------|-----------------------------------|----------------|| sill                         |                                       |                                   |                || and a                        |                                       |                                   |                || quaner                       |                                       |                                   |                || per                          |                                       |                                   |                || cent                        |                                     |                                   |                || liwlufactured wholly         | of                                    | wool                              | or             || "tikw                        | ••                                    |                                   |                || tain                         |                                       |                                   |                || ,,0                          |                                       |                                   |                || per                          | cent                                 | or                                | more by weight || and                          | indode                                | blankets lohia, rugs and ahawla |                || but                          | do                                    | not                               | include any    || ()                          | if                                    |                                   |                || manufactured on a handloom ; |                                       |                                   |                || (i)                         |                                       |                                   |                || if                           | manufactured                          | by                                | or             || ~                            |                                       |                                   |                || aame                         | penon                                 | in                                | one            || which leas                   |                                       |                                   |                || than                         |                                       |                                   |                || five powerloom, in all are   |                                       |                                   |                || inltalled                   |                                       |                                   |                | i!i coffee cured-"coffee" means the seed of the coffee tree three annls per lb (cof!ta), whether with or without hulk, whether cured or uncured but does not include the seed while still attached to the trh  14 tea-''tea'' includes all varieties of the product known commercially a tea, and alao includes areen tea-() tea, all varieties except pacdge tea fallin, within sub-item (2) of thialltem not exceedina 30 naye paise per lb al the central gov· ernment may by notiftcado in the official gaene, fix (2) paebse tea, that ia to say tea packed id any kind of codtainer containin, dot more than 60 ibs net of tea 2i naye paise per lb, tlru the duty for the time beans leviable under lub-item (1) of this item, if oot already paid (i) package tea that is to say tea packed in any!cind of container containing not more than 60 lbs net of tea-(i) if, before being so packed, duty hie been three annas per lb net paid thereon under sub-item (2) of this item (ii) if, before being so packed, duty has not four annas per lb net been paid thereon under sub-item (2) of this item (2) tea not otherwise spacifted one anna per lb det  i! cbnbwt, au't'irieties 16 "soap" means au varieti  of the product down comaaerciauy as loap-i soap, in or in relation to the man~ ot which any proceal il ordinarily carried oil -itb the aid ot power or of iteam tor heatina-(i) soap, household and laundry-(i) plain ban of not iebs tban one poadd in weijht rupee ave and anniii , percwt (ia) other sorts rupees si and iftm8 tw , cwt (2) soap, toilet  "upees fourteen per ewt rupees fourteen per cwt (3) solp, other than household and laundry or toilet ii soap, in or inlrelation to the manufllictw'e of which no process has been carried on with the aid of power or of steam tor heatid8-(i) plain ban of not leas than one pound in weight (ii) other sorts rupees four and iiul&s ~t per cwt rupees five and armaa four per cwt  17 pootwear-- footwear' includes au varietie of footwear, whether known as bootl, shoe, landala, chappala or by any other nam:, and component pllrtl tbereof-(i) footwear produced in any factory includidl ten per ceat 1id~ the precincts thereof whereon ft!tr or more worken are working, or were workldg on illy day of the prccedina twelve months, iild in any pan of which the proccss of manufacturing footwar i heina cnried on with the lid of power or is ordinarily 50 carried on, the total equivalent of such power exceedinl two honepower (2) component pam of footwear in, or in relation pifteeft per cent  "tjltn'", to the manufacture of, which illy proccsi is odinarily carried on with the lid of power 18 'bl~ctric pans, including air circulators but excluding those which are designed for use in an industrial syatem as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpolle, and pam of such electric fans-(r) table, cabin, carriage, pedestal add air sevu rupees add fu'ty aaye pai  circulator fanl,' not exceedlna sixteen inches per fan | rate        | of    ||-------------|-------|| lmaa        |       || r           | •    || deaaripcion |       || gf          |       || oo41e      |       || fifteen     |       || nlpocl      |       || per         |       || fad        |       |(a) all och8r film  (3) pirt'l offadllboft, the followin" aamely:-oompletc moton, 1t8t8, and rotol'l-(tj) if designed for uae in respect of illy fan fawq within lub-item (1)-() complete dklion (it) stitdn (ut) roton five j1lpees and twenty 8  li&)'e pailc per motor two rupeel and lijay-five naye paie per itator two rupee idd lxty-a"e daje pai,e per rotor (,) if designed for uic in respect of illy fan fallin, within lub-item (2)-() complete moton (ii) staton (iii) rotan ten rupee uid fifty dare ~e per motor five rupees idd twenty-five daje paise per itltor five rupces and nven'y-five nye palle per rotor 1, blbctric lighting bulbs and fluo-rbscbnt lighting tubes-(i) vacuum iild  -filled bulbl-(j) n;)t exccediili 100 watts, and train ll,h-ten nay-e paise per bulb tina bulb • 'ii) aceedin, 100 wanl but not esccediq forty nayc paile per bulb 300 watt, idd enainc headlijht bulbi (iii) exceeding 300 wattl sixty naye pallet per b1llb (a) f!toiore,ccnt tube forty naye palle per foot (3) sodium and mercury "apour diacharae lamps five per cent ad clalor_ fifteen per cent 114 f1gitirim  (4) all aorta - not otherwile ipecified  mbctric battbribs, a}>!f> parts thereof-(i) dry (3) st0rllc  fifteen per cedt 1m wltw,  fifteen per cent ad fja/t1riiii (a) pana of 8tor  c baneriee, the fonowin, aame- seventeen and half per 0cdt iy, containen covers and platel ad fialqr,m 31 papua, all som (includina pasteboard millboard, itrlwboard idd cardboard), in or in relation to the manufacture of which loy procels i, ordinarily carried on with the a1d ofpowet-(i) blottini, toilet tarset, lillue other than ciaa-pifteen nare p'iie per 1, rette tisaue,teleprinter, typewriting, manirold, bank, bond, art paper, chrome paper, tubsized paper, cheque paper, stamp paper, ciil'tridae paper and parchment | it                                     |                            ||----------------------------------------|------------------------------|| no                                    |                              || daaaiption                             | of                           || (a)                                    |                              || cqarme                                 |                              || ti                                     | ••                           || ue                                    | -                            || lb                                    |                              || u)                                     |                              || priating and                           | writln,                      || (4)                                    |                              || packinaand wrapplna paper, otber aorta | teo                          || (s)                                    |                              || ,traw                                  | board, other                 || (6)                                    |                              || duplez                                 | ind                          || (7)                                    |                              || pulp board,                            |                              || not                                    | otherwie lpeci4ed,ldcludin, || ,crib                                 |                              || arey                                   |                              || bolrd                                  | and                          || (i)                                    |                              || corrugated board                       | ten                          || (51)                                   |                              || coated                                 | bolrd                        || lod                                    | board for pllyina elrda)    || (to)                                   | piper                        || wise                                   |                              || apecified                             | -                            ||                                      | pigments,                    || vari'oishes, blacks                    | and                          || lacquers-                              |                              |l (1) pigmeota, co1oun painta and enlmel_ (i) zinc ozide, red lead i white lead iiid titanium diojdde ",nite   ei,ht rupee per cwt (il) aluminium paste pour anna, per lb (a) dry colours, nlmely t!:le fouowlna· lead chrome$lnd brunlwlck &reen seven rupees per cwt in the elle of a manufacturer whose output of dry colouu exceeds joo toni per year pive rupee pcr cwt in the clic of a manufacturer whole output (if dry colourl ezcerda 10 tona blolt does not ezceed 100 toni per year; ind nil in the cie of i manufacture, whoae outp"t of dry coloun doel not exceed jo taa pes yelr  (3) water paint_(,) dry diatemper incjudina cement-l'!td water paint •• seven rupees per ctn in the clle ofa manufacturer whoil output of water pilote ekceed, joo tona per yellr ; pive rureee per cw! in the else 0 a manufacturer whoso output of wlter plints doea dot exceed joo tona per )'car; ind fi) oil-bound diatempor  twelve rupees per c:wt in the case of a manufacturer whole output of water paint a exceed 100 tons per yelr ; nine rupees per cwt in the case of a manufacturer whole output of wlter paints doe, not exceed 100 tona per yelr ; and | deacription                        | of           | good,    ||------------------------------------|--------------|----------|| rate                               | of           | duty     || it~                                |              |          || no                                |              |          || (iii)                              |              |          || water pigment finishes for leather |              |          || one                                | rupee        | and      || imperial                           |              |          || gallon                             |              |          || in                                 | the          | case     || manufacturer                       | whoae        | output   || of                                 | water        | plinte   || 100                                |              |          || tone                               | per          | year ;   || one                                | rupee        | and      || per                                |              |          || imperial gallon                    |              |          || in                                 |              |          || the                                | case         | of       || manufacturer                       | whoae        | output   || of                                 |              |          || wlter paint i                      | doel         | not      || 100                               |              |          || toni                               | per          | year;    || (io)                               |              |          || plastic                            |              |          || emulaion                           |              |          || paint                              | three        | rupees   || imperial gallod                    | in           | the      || a                                  | manufacturer | whose    || of                                 | water        | painu    || 100                                |              |          || tons                               | per          | year     || i                                  |              |          || two                                | rupees       | and      || imperial gallon                    | in           | the      || manufacturer                       | whoae        | output   || water paints                       | doe         | not      || joo                                |              |          || tons                               | per          | year;    |(-4) oil paints and enamel-(i) tintilll paste (blue) | pour       | anna        | per     | lb    | in      ||------------|--------------|---------|--------|---------|| a          | manufacturer | whose   | output |         || of         | oil          | paints  | and    | enamels ||  ezceeds  |              |         |        |         || 1,000      |              |         |        |         || tons       | per          | year;   |        |         || three      | ldoas        | per     |        |         || lb        |              |         |        |         || in         | the          | caee    | of     |         || a          | manufacturer | whose   | output |         || of         |              |         |        |         || oil paints | and          | enamel | does   |         || not        | exceed       |         |        |         || 1,000      |              |         |        |         || tona       |              |         |        |         || per        |              |         |        |         || year;      | and          |         |        |         |(ii) stitl' p1illts and ready-mixed paints lold b,,ht  | seven rupees                | per                  ||-----------------------------|----------------------|| cwt                        |                      || in                          | the                  || of                          | a man ufacturerwh08e || of                          | oil                  || ezceeds                     |                      || 1,000                       |                      || ton8                        | per                  || pive rupees                 | per                  || of                          | a                    || put                         | of                   || doe                        | not                  || 1000                       |                      || toni                        |                      || per                         |                      || year:                       |                      || and                         |                      || (iii)                       |                      || ready-mij:eci               |                      || paint                      | and                  || ,old                        |                      || by                          |                      || volllll»                   |                      || ___ju                      |                      || two                         | rupees               || in                          |                      || the                         | case                 || whose                       | output               || enamels ezc:eed            |                      || 1,000                       |                      || tona                       | per                  || year;                       |                      || one rupee and eight         |                      || anna                        | per                  || imperial                    | plion                || in                          |                      || the                         |                      || cue                         |                      || of                          | a                    || manufacturer whose          |                      || output                      | of                   || oil paints and enamel doea |                      || not                         |                      || aceed                       |                      || 1,000                       | toils                || per                         |                      || fear                        | ;                    || and                         |                      |748 (b) ls--8 deec:ripdon of aooda rate of duty (5) pipdcdts coloun paints and edldlels not seven rupees per cwt if lold oebenrjh apedfleci by weight ; two rupc!ee per imperial pilon if old by volume one rupee per imperial gallon in the cue of a manufacturer wboae output of nmilhea and blacb ac:eed 100,000 imperial puodi per year j twelve rddu per imperial pllon in the case of a manufacturer wbose output of vamishee and blacks ac:eedb n,ooo imperial gallons but docs not aceed 100,000 imperial ga110ns per year ; and nil in the case of a manufacturer whole output of vamiahel and blackl does not ej:ceed izooo imperial pliod per year ten annas per imperial gallon in the case of a manufacturer ",hole output of vamishea and blacks acceds t 00000 imperial pliona per yeu ; seven annu per imperial gallon in the cale of a manufacturer whose output of varnishes and black aceedll 12,000 imperial gallons but does not exceed '00,000 imperial pliont per year j and nil in the cale of a manufacturer whose output of vamisbea and blacks doe not aceed t 1,000 imperial gallon per year  iii caiiuieie·  ~(t') nitioiiiiaidie ll!equenclear arid piljl\en- ted five rupees per imperial pllon in the cue of a manufacturer whose output exceeds 2,4,000 imperial pllodl per year i three rupees and tweh'e annas per imperial plion it'! the cue of a manulacturer wllose output exceed 4,000 but does not aceed 24,000 imperial gallons per year j | rate                 | of     | duty    ||----------------------|--------|---------|| description          | of     | goods   || item                 |        |         || no                  |        |         || three                |        |         || ~                    |        |         || aod                  |        |         || twu                  |        |         || uldii                |        |         || per                  |        |         || impe:ial             |        |         || p1loa                |        |         || in                   |        |         || the                  |        |         || cue                  |        |         || of                   |        |         || a manufacturer whole | output |         || does                 |        |         || dot                  |        |         || ekceed               |        |         || ",doc)               |        |         || fmpnial              |        |         || pllodi               |        |         || per                  | ycar  |         |(;,) nitroceuuloee ancillaries 't'hrce iidiw per lb if aold by weight; three rupeea add two annu per imperial pilon if sold by olume one hundred and twelve rupea per ton vbgetable non-bssential oils alllortli in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power twenty no" ,, per imperial p1lon oj' ahitccd per old' ~ wjlar, •• wbicheftria hjaber plus one rupee and mventlell iia, pain per impcrial p11od refined dibsbl oils and v aporiz-ing oil, that is to aay any mineral oil (excluding mineral eolga od and turpentine aubstitute) which has it6 flashing point at or above seventy-six degrees of fahrenheit's thermometer, and satisfies either ofthe following requirements :-(,) the oil has a flame heil{ht of ten millimeues or more but less than eighteen millimettes ; or (ii) the oil has a flame height of less than ten millimetres but has a viscosity of lesa than one hundred seconds by redwood i viscometer at one hundred degrees of fahrenheit's thermometer, and contains less than ode quarter of one per cent by weillht of any bituminous substnnce l!"plljjlqricm- the apressioru; "mineral oil", "flame height" and "flashing point" have the meanings respectively assianed to them in expumatwm i and ii to item no j and in  25 industrial fuel oils-(ii) contain ode quarter of one per cent or mole by weight of any bituminous substance, add (iij) possesses a ,iacositi of less than one hunat one hundred de,rees of fahrenheit', (b) furnace oil, that is to aay, any mineral oil which--(i) baa a !lame heiljht of len than ten milu-metra, item no deac:ription of goods rate of duty --__-__------(ii) contains one quarter of one per cent or more by weight of any bituminou lubatancc and (iii) poaenel a "iloolity of one hundred eecondl or more by redwood i viacometer at one hundred deareca of fahrenheit's thermometer and "flame height" hili the meaniop relpectively assigned to them in e~lancuio,u i and ii to item no i  26 rayon and synthetic fibres and rupee 001 and iddu eiaht pr yarn lb 27 motor vehicles-- motor vehicles' meanl all mechanically propelled vehicles adapted for use upon roads, and includes a chuis and a trailer; but doea not include a vchicle rurmina upon fixed raua,-(i) autocycles, motor cycles, lcootcn, auto-rick-one hundred and seyenty-ftn shawl and any other three-wheeled motor rupee_ each vchicles (2) motor vchicles of not more than 16 hp by one thouaand rupees each royal automobile club (rac) rating (3) motor can of more than 16 hp by royal three thouaand rupees ncb or automobile club (rac) rating, codltructed fifteen per cent tid "alo,, or adapted to carry dot more than nine person whichever is higher (4) motor vehicles, not otherwise specified two thousand five huddled rupees each or twdve and half per cent ad "alor"" whichenr it higher :as asphalt and bitumen (lncludina twenty-seven per cear ad cutback bitumen and asphalt) natural or pro-"q/_ duced from petroleum or shale 39 cycles,partsopcyclbs other than motor cycles, namely-two rupees each pour r1ipee deh () free wheel (ii) rima 30 internal combustion engines, all sorts, namely-(i) those designed for ute u a primo-1doftr teo per cent oil wd_ for transport vehicles and have been givell for that purpose lome special shape, ize or quality which would not be ealcntial for their use for any other purpose (ii) othcn pit pel cat _   31 blbctric motors, all sorts and parts thbreof namely-(i) thole desiped for use in circuits of iell than fifteen par ceol l1li vllkw_ 10 amperes and at a pressure not exceedin12,0 volts ~) tboee deaiped for use in circuits at a preaure exceeding 400 volu, and (i) with a rated capacity dot exceedinc 10 hp tea per cent l1li fi~ (ia) esceeding 10 hp fin per cent l1li flalor_ (3) all others fifteen per cent qd valormt (4) parts of elec:tric moton fifteen per cent ad flalor",  3:2 cinbmatograph films, exposed-| of                        | a              ||---------------------------|----------------|| width                     | of             || 30                        |                || below                     |                || 30                        |                || mm                       |                || mid                      |                || or                        | higher        || (i)                       |                || news reel! and shorts not | nceedinl       || ~oo                       |                || mcu'cs                   |                || (:2)                      | feature filma, || advertiaement             |                || shorts,                   |                || and                       |                || films                     |                || not otherwise specified  |                || fifteen                   |                || nay,                      |                || pai,                     |                || per                       |                || metre                    |                || jllfly                    |                || nay                      |                || pa;-                      |                || per metre                |                || ten                       |                || 110,)"                    |                || ,aise                     |                || per                       | metre         || thiny                     |                || aar                      |                || nil,)"                    |                || pai"                      |                || per                       |                || metre                    |                | 33 aluminjum-(a) inany crui= form including inaotl, ban, three hundred rupees per metric blocks, slabll, billets, shorts and pellets tonne (b) manufactures, the following, namelf, five hundred rupees per metrk plates sheets, circles, strips and foils tn tonnc any form or lize 34 tin plates and tinned sheets in-two bluldred rupees per metric cluding tin taggbrs, and cut-todde tings of such platbs, shbbts or taggers 3s pig iron tcn rupea per metric tonnc description of joods race of additioou diity itcmno in the fint schedule to the central excilea and salt act 194-4  8, sugarthree rupea iidd tblrt)oone naye paiac per c'wt  9 tobacco-i u-'4faaurd tobcu:co-per lb nil nil nil nil (i) if flue cured and uled in the manufacture of cigarettea containing-(i) more than 60 per cent wiehgt of imponed tobacco (il) more than 40 per cent but not more than 60 per cent weight of imponed tobacco (iii) more than 20 per cent but not more than 40 per cent weight of imponed tobacco (if) 20 per cent or leas than 20 per cent weight of imported tobacco (ii) no imported tobacco nil fifty naye paise (2) if flue cured and used for the manufacture of smoking mdturea for pipes and cigarettes  (3) if flue cured and not otherwise specified twenty naye pae ' nil (4) if other than flue cured and ulcd for the manufacture of (a) cigarettes or (b) smoking mixturca for pipes and cigarettes (5) if not ftuccured and not actua1iy used for the manufacture of (a) cigarettes or (b) smoking mixtures for pipes and cigarettes-(,) stems of tobacco larger than 1'4" and items of tobacco dot iarjer than 1/16" in size (is) dult of tobacco (iis) granule ('rawa') of tobacco not larger than 1/16" square in size (w) tobacco cured in whole leaf form and packed or tied in bundles hank or bwlchca or in the form of twistt or coila  (i)(2) (6) if other than flue cured and not otherwise twenty oaye paise specified (,) if used for agricultural purposes nil (8) stalks one naya pai  per hundred  ii mti1fm/a&i"1d 10",,"0-(i) ciprs and cheroots of which the value-'ibtee rupees () exceeds ri 30 a hundred  (if) exceeds ri 2s 'a hundred but does two rupees and fihy naye dot ezceed re 30 a hundred paise (ji,) exceeds ri 20 a hundred but doe not two rupees exceed re 2s a hundred (itl) exceeds rs is a hundred but does not one rupee and ftfty naye exceed rs 20 a hundred paise (v) exceeds rs 10 a hundred but does not one rupee exceed ri 15 a hundred (tli) exceeds rs 5 a hundred but does not fifty oaye paise exceed rs 10 a hundred (d,) exceeds rs 2-8-0 a hundred but does twenty-five naye paise not exceed ri 5 a hundred (viis) exceeds rs 1-4-0 a hundred but ten naye paise does not exceed rs 2-8-0 a hundred (i%) exceeds 14 iddu a hundred but does five naye paise not exceed re 1-4-0- a hundred (2) cigarettes of which the valu_ per thoullftd (i) exceeds ri so a thousand bight rupeea and sixty naye paise seven rupees and sixty na~'e paise (it) exceeds r8 35 a thousand but does not exceed ri so a thousand four rupees and twenty naye paise (iii) exceeds rs 30 a thousand but does not exceed re 35 a thousand three rupees and ei,hty naye pai8e (if) exceeds rs 25 a thousand but does not exceed ri 30 a thousand two rupees and sixty naye paise (v) exceeds ri 20 a thousand but does not exceed ri :as - thousand two rupees and twenty naye paile (ti) exceeds rs is a thouaand but does dot exceed ri 20 a thousand one rupee and ten naye paise (w) exceed rs 10 a thousand but does not exceed rs is a thousand (wi) exceeds rs ,-8-0 a thousand but sixty naye paise does not exceed rs 10 a thousand (is) does not exceed ri ,-8-0 a thousand forty nayc paise -----_ -- _---• _-_  (i) (3) biris in the manufacnire of which any sixty naye paise procesl baa been conducted with the aid of machinea operated with or without the aid of power 12 cotion pabrics-| (1) cotton fabric,    | lurerfine    ||------------------------|--------------|| (2) cotton             |              || fabrics,               |              || fine                   |              || thirteen naye paise    | per          || square                 | yard        || bight naye             |              || pede                   | per          || square                 |              || yard                  |              || (3)                    |              || cotton                 |              || fabrics, medium        |              || pour                   |              || aa}'e                  |              || paiae                  |              || per                    |              || square                 |              || yard                  |              || (4)                    |              || cotton                 |              || fabrics,               |              || c:oane                 |              || three                  |              || aaye paise             | per          || square                 |              || yard                  |              || (5)                    |              || cotton                 |              || fabrics               |              || not                    |              || otherwise              |              || specified              |              || thirteen               | aaye paise   || square yard           |              |il-a rayon or artlpiclal silk pabrics three naye paise per square yard 11 woollen pabrics five per cent ad vtjlorlln  extracts from the additional duties of excise (goods of special importance) act, 1957 (no 58 of 1957) - • - • - i>eftnituldi 2 - • - • •(c) the words and expressions "sugar", "tobacco", "cotton fabrics", "rayon or artificial silk fabrics" and "woollen fabrics" shall have the meanings respectively assigned to them in items nos 8, 9, 12, 12a and 12c of the first schedule to the central excises and salt act, 1944 1 of 1944· - - - - -  extracts from the mineral oils (additional duties of excise and customs) act, 1958 (no 27 of 1958) - • - • •deftnitiod" 2 in this act, "kerosene", "motor spirit", "refined diesel oils and vaporizing oil" and "diesel oil, not otherwise specified" and "furnace oil" shall have the meanings respectively assigned to them in items nos 1, 4, 24 and 25 of the first schedule to the central excises and salt act, 1944 i of 1944 levy ind 3 (1) there shall be levied and collected in respect of the goods ;~~:~:l of mentioned in column 1 of the table hereunder duties of excise at dut}ci of such rates not exceeding those specified in relation thereto in =~ on column 2 of the said table as may be specified by the central mineral oua government by notification in the official gazette,-| description         | of            ||---------------------|---------------|| goods               |               || rate                | of            || i                   | 2             || i                  |               || kerosene            | twelve        || per                 |               || imperial gallon    |               || 2                  |               || motor spjrit        | twenty-five   || 3                  |               || refined diesel oils | and           || fifteen             |               || nay'                | paise         || gallon             |               || porizing            |               || oil                |               || 4 diesel oil,      | not           || per                 |               || ton                |               || specified          |               || s                  |               || furnace oil         |               ||                   | rupees twenty || per                 |               || ton                |               |748(b)~7 - of 1953) - - - ~ (1) there shall be levied ~ncl collected em all clo1;p manu- !d'jlti~ f~c~\lied qp qr after the ~ppo41ted day in india, anq on all cloth duty of ex- ~¥in~ in stpck qn the appointed d~y in jlny factory where cloth is cisc od cloth· m~ufacturecl or m any premi~s appurtenant thereto, '" duty of excise at the rate of three pies per sq~~fe yard: provided that no such duty shall be levied on cloth which is exported out of india - - - - - e~tracts from the dhoties (additional excise duty) act, 1953 (no 39 of 1953) - - - - - 2 in this act,-de&itiona (a) 4idhou" means any type of grey or bleached cloth of - plain weave which-- - - - (iii) has a width l'anljli pew  1l t~:qtyeight inches and ftfty~four inohe; and - - - - !'  the ~chedule (see be~~ 4)rate of duty where the quantity of dhoties issued out of any mill or any group or milla during any quarter is in excess of the permissible quota for that quarter :-two annu per yard three annas per yard four a~ per y~d eight annas per yard - (i) in "":respect of the quantity which does  not exceed the pennissible guota br more than 12% thereof (2) in respect of the quantity which ~~, tq,: pennissibje qllqta p¥ more than 121% thereof but does jlot ~ it by more thap +s% (3) in respect of the quantity which exceeds the pennissible quota by more than 25% thereof tdut d~ not exceed it by more than 50% (4) in respect of the quantity which exceeds the peni1iasible by more than 50 % thereof quota - - - -  - •- - -  the schedule[see section 4(1)] | rate    | of                                  ||---------|-------------------------------------|| the     | duty leviable under section 4 shall || be-     |                                     |(a) where the said quantity does not six naye paise per square yard exceed 5 per cent of the expon quota (b) where the said quantity exceeds 5 per cent of the expon quota but does not exceed 10 per cent thereof: (,) on the quantity which does six naye paise per square yard not exceed 5 per cent of the expon quota (i,) on the balance nine naye paise per square yard (c) where the said quantity exceeds 10 per cent of the expon quota : six naye paise per square yard (,) on the quantity which does not exceed s ~ cent of tpe expon qupta (;) on the qqa1ltity which r-  njae najll p4ih pot square  ceeds 5 per cent of the expon yard quota but does not exceed 10 per cent thereof  - | (ii,) on    | the    ||-------------|--------|| twelve      |        || naye        | paise  || per         |        || square      |        || yard       |        || -           |        || -           |        || -           |        |- - - -  extracts from the sugar export promotion a£t, 1958 (no 30 of 1958) - • •le~ of additional exciae duty onsuid· 7 (1) where sugar delivered by any owner falls short of the export quota fixed for it by any quantity (hereinafter referred to as the said quanti~y) i there sh~l1 be levied anel coll~ted on so much of the sugar despatched from the factory for consumption in india as is equal to the said quantity, a duty of excise at the rate of seventeen rupees per maund - - - - - a bill further to am~d certain laws relating to duties of excise for the purpose of introducing metric units in such laws the president has, in pursuance of clause (1) of article ii7 and clause (i) of article 274 of the constitution of india recomml:nded to lok sabha the introduction of the bill ' m n kaul, secretary (shri morarj; desai, minister of finance) 