The rate at which excise duty is for the time being leviable on salt manufactured in the place where the import takes place.

Such rate or rates of duty, not exceeding 12 annas, as the Governor-General in council may, by notification in the Gazette of India, from time to time prescribe.

5 p. ct.

88

5 p. ct.

.do

40 0

5 p. ct.

1 Additional duties on sugar.-On March 21, 1899, the Governor General in council imposed the fol lowing further duties, in addition to those chargeable under No. 8 (above), upon the importation into British India, of sugar of the kinds hereinafter specified, produced in or exported from the countries hereinafter mentioned under bounties as hereinafter determined and declared, 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 manufacturers or otherwise:

13

14

Chemicals, drugs, medicines, and narcotics, and dyeing
and tanning materials-Continued.

Dyeing and tanning materials-Continued.
Aniline dye, dry

Avar bark.

Buzgand (gulpista)

Cochineal.

Sappan wood and root..

All other sorts of dyeing and tanning materials..

Metals, and manufactures of metals.

Hardware and cutlery, including ironmongery and
plated ware, and also including machines, tools, and
implements to be worked by manual or animal_labor,
except water lifts, sugar mills, oil presses, and parts
thereof, and any other machines and parts of ma-
chines ordinarily used in processes of husbandry, or
for the preparation for use or for sale of the products
of husbandry which the Governor-General in council
may, by notification in the Gazette of India, exempt,
all of which are free.

Machinery, namely, prime movers, and component parts
thereof, including boilers and component parts there-
of; also including locomotive and portable engines,
steam rollers, fire engines, and other machines in
which the prime mover is not separable from the opera-
tive parts.

Machinery (and component parts thereof), meaning
machines or sets of machines to be worked by elec
tric, steam, water, fire, or other power, not being
manual or animal labor, or which before being
brought into use require to be fixed with reference to
other moving parts; and which are intended for-
(a) the preparing, ginning, pressing, spinning,

weaving, sewing, knitting, bleaching, and
dyeing of cotton, jute, hemp, silk, wool or other
fibers and any other process intervening be
tween the raw material and the finished prod
uct as packed ready for the market;
(b) the smelting and milling of iron and other
metallic ores and the manufacture of iron,
steel, and other metals;

(e) the manufacture of leather, sugar, indigo, silk,
paper, soap, gas, oil, flour, cordage, rope, and
twine;

(0) Agriculture, mining, navigation, dredging, and
pumping.

(p) Such other manufactures and industries as the
governor-general in council may from time to
time specify.'

Provided that the term does not include tools and im plements to be worked by manual or animal labor, and provided also that only such articles shall be admitted as component parts of machinery as are indispensable for the working of the machinery, and are, owing to their shape or to other special quality, not adapted for any other purpose.

NOTE.-Machinery and component parts thereof

made of substances other than metal are included in this entry.

Rs. a.

1 Including machinery for making paraffin candles and for distilling spirits.

Free.

Free.