Imports into India.-Cotton piece-goods, iron and steel, 20s. per ton; hardware and cutlery, 22s. 6d. per ton; sugar from Hamburg, 25s., and from Trieste, 17s. per ton; salt, 14s. per ton; general merchandise, 25s. per ton.

Exports from India.-Rice, raw jute, and oilseeds, 22s. 6d. per ton; wheat, 21s. 3d. per ton; hides and skins, 40s. per ton; jute goods, 30s. per ton; tea, 37s. 6d. per ton; indigo, 60s. per ton; general merchandise, 45s. per ton.

CHAPTER VI.

CUSTOMS TARIFF AND REGULATIONS.

Indian Tariff Act, with Amendments in 1896 and 1899-Special import duties— 5 per cent. duty-3 per cent. duty-1 per cent. duty-Free list-Export duty-Countervailing duties-Customs administration-Sea Customs Act, 1878-Indian Merchandise Marks Act, 1889-Petroleum Act, 1886-No preferential treatment.

Indian Tariff Act.-The Customs duties at present levied in India are imposed under the Indian Tariff Act of 1894 as amended in 1896. The list of special import duties practically represents the whole tariff which was in force from 1882 to 1894. In the latter year the financial exigencies of Government necessitated additions to the tariff. The new duties imposed were at the rate of 5 per cent. ad valorem on imports generally, but on most classes of iron and steel the duty was fixed at 1 per cent., and a few articles were exempted from duty. The duty on cotton manufactures was fixed at 31 per cent. in 1896. The only export duty is that on rice. The duties are levied purely for revenue purposes, and are not intended to be protective.

In 1899, owing to the heavy imports of bounty-fed beet sugar, the Indian Tariff Act was further amended, and it was enacted that 'where any country, dependency, or colony pays or bestows, directly or indirectly, any bounty or grant upon the exportation therefrom of any article, and the article is chargeable with duty under the provisions of this Act [i.e., the Indian Tariff Act of 1894], then, upon the importation of any such article into British India, whether the same is imported directly from the country of production or otherwise, and whether it is imported in the same condition as when exported from the country of production or has been changed in

condition by manufacture or otherwise, the Governor-General in Council may, by notification in the Gazette of India, impose an additional duty equal to the net amount of such bounty or grant, however the same may be paid or bestowed.'

Proviso 1.-No duty in excess of 10 per cent. ad valorem shall be levied upon any of the
articles mentioned in the above list when they are imported in reasonable quantity, for
his own private use, by any person lawfully entitled to possess the same.
Proviso 2.--When any of these articles which have been otherwise imported, and upon which
duty has been levied or is leviable, are purchased retail from the importer by a person
lawfully entitled as aforesaid, in reasonable quantity, for his own private use, the importer
may apply to the Customs Collector for a refund or remission (as the case may be) of so
much of the duty thereon as is in excess of 10 per cent. ad valorem; and if such collector is
satisfied as to the identity of the articles, and that such importer is in other respects
entitled to such refund or remission, he shall grant the same accordingly.

Exception I.-Articles falling under the 5th,
6th, 8th, 9th, or 10th head of the above list,
when they appertain to a firearm falling
under the 1st or 3rd head, and are fitted into
the same case with such firearm
Exception II.-Arms forming part of the
regular equipment of an officer entitled to
wear diplomatic, military, or police uniform
Gunpowder, all sorts

All other sorts of arms, ammunition, and
military stores

Free.

Free.

Ad valorem.

10 per cent.

The following is a list of other articles chargeable with duty. For the bulk of these articles a tariff valuation is fixed, alterations in the valuations being made whenever any sufficiently important changes occur in the market values of the commodities. It is usual to publish a revised list of tariff valuations about once a year. This appears in the Gazette of India and is reprinted as a Customs

circular. The list may be obtained on application to the Secretary, Finance and Commerce Department, Government of India, Calcutta.

GENERAL DUTY OF 5 PER CENT. AD VALOREM.

ARTICLES OF FOOD AND DRINK.

* See exceptions under 1 per cent. duty or free list.