78

79

80

81

82

83

III.-Articles wholly or mainly
manufactured-contd.

CUTLERY, HARDWARE, IMPLEMENTS AND

INSTRUMENTS.

The following Agricultural Implements, namely,
winnowers, threshers, mowing and reaping
machines, binding machines, elevators, seed and
corn crushers, chaff-cutters, root-cutters,
ensilage-cutters, horse and bullock gears,
ploughs, cultivators, scarifiers, harrows, cold-
crushers, seed-drills, hay-tedders, hay presses,
potato diggers, latex spouts, spraying machines
and rakes; also agricultural tractors; also com-
ponent parts of these implements, machines or
tractors, provided that they can be readily fitted
into their proper places in the implements, ma-
chines or tractors for which they are imported,
and that they cannot ordinarily be used for pur-
poses unconnected with agriculture.*
ARTICLES plated with gold and silver †
CLOCKS and WATCHES and parts thereof
CUTLERY, excluding plated cutlery (see Serial No.
79).

The following Dairy Appliances, namely,

cream

separators, milk sterlizing or pasteurizing plant,
milk aerating and cooling apparatus, churns,
butter dryers, and butter workers; also com-
ponent parts of these appliances, provided that
they can be readily fitted into their proper places
in the appliances for which they are imported,
and that they cannot ordinarily be used for
other than dairy purposes.*
ELECTRICAL CONTROL GEAR AND TRANSMISSION
GEAR, namely, switches, fuses and current-
breaking devices of all sorts and descriptions,
designed for use in circuits of less than ten am-
peres and at a pressure not exceeding 250 volts,
and regulators for use with motors designed to
consume less than 187 watts; bare or insulated
copper wires and cables, any one core of which
has a sectional area of less than one-eightieth
part of a square inch, and wires and cables of
other metals of not more than equivalent con-
ductivity; and line insulators, including also
cleats, connectors, leading in tubes and the like,
of types and sizes as are ordinarily used in con-
nection with the transmission of power for other
than industrial purposes, and the fittings

thereof.

* Under Government of India, Finance Department (Central Revenues) Notification No. 18, dated the 17th June 1926, the following agricultural machines are exempt from payment of import duty:

Beet Pullers, Broadcast Seeders, Corn Pickers, Corn Shellers, Culti Packers, Stalk Cutters, Huskers and Shredders, Potato, Planters, Lime Sowers, Manure Spreaders and Listers.

Under Government of India, Finance Department (Central Revenues) Notification No. 109, dated the 22nd October 1927, Soil graders designed primarily for use as agricultural implements are exempt from payment of import duty.

† Under Government of India, Finance Department (Central Revenues) Notification No. 27, dated the 5th August 1926, silver-plated surgical instruments are liable to duty at 15 per cent, að valorem.

* Under Government of India, Finance Department (Central Revenues) Notification No. 7, dated the 5th February 1927, Milking machines and such component parts thereof as can be readily fitted into their proper places in the machines and cannot ordinarily be used for other than dairy purposes are exempt from payment of import duty.

85

83

87

88

89

Tariff value.

Crown corks

INSTRUMENTS, apparatus and appliances, im-
ported by a passenger as part of his personal
baggage and in actual use by him in the exercise
of his profession or calling.

MUSICAL INSTRUMENTS and parts thereof

TELEGRAPHIC INSTRUMENTS and APPARATUS, and
parts thereof imported by, or under the orders
of a Railway Company.

WATER-LIFTS, sugar-mills, oil-presses, and parts
thereof, when constructed so that they can be
worked by manual or animal power.

All other sorts of implements, instruments, appa-
ratus and appliances and parts thereof, not
otherwise specified. †

DYES AND COLOURS.

for

+ Under Government of India, Finance Department (Central Revenues) Notification No. 96-1Cus.-25, dated the 28th February 1925, apparatus for wireless telegraphs designed either transmission or reception whether by telegraphy or telephony (including component parts of such apparatus which are essential for its working and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose), when imported in accordance with the orders for the time being governing the importation of such apparatus, is liable to duty at 24 per cent. ad valorem.

European

Common, including plain colour, painted

or flowered, but excluding vakmel or
zigzag-

Garnet and ruby, excluding pasalal

All colours, excepting garnet and ruby,
but including pasabadrang.

Gilt and fancy, all sizes

K. flower or pressed garnet fancy, pressed
durbar, fancy enamel and fancy moti-
mala.

Chandtara, Kerihira or Kalka durbar,
rainbow fancy, coral fancy, Salmadar
or Salma durbar and momachi.
Pasaful and machine polished, thin, in-
cluding patli-flower and fancy round
rings, but excluding vakmel or zigzag.
Common mirror bangles including chas-
ma and Ranidarbar.

Pasalal

Vakmel or zigzag, plain, all colours

Vakmel or zigzag, gilt and fancy, all
colours.

100 pairs

000

247

2 0

doz. pairs.

0 30 per cent. 0 30

0 30 23

0

212

000

0 2

0 30 per cent.

0 30
0 130

5

96

MACHINERY.

MACHINERY, namely, such of the following articles
as are not otherwise specified :---

(1) prime-movers, boilers, locomotive en-
gines and tenders for the same, portable
engines (including power-driven road rol-
lers, fire engines and tractors), and other
machines in which the prime-mover is not
separable from the operative parts;

(2) machines and sets of machines to be work-
ed by electric, steam, water, fire or other
power, not being manual or animal labour,
or which before being brought into use
require to be fixed with reference to other
moving parts;

(3) apparatus and appliances, not to be operated
by manual or animal labour, which are
designed for use in an industrial system 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 pur-
pose;

(4) control gear, self-acting or otherwise, and
transmission-gear designed for use with any
machinery above specified. including belt-
ing of all materials and driving chains, but
excluding driving ropes not made of cotton;
(5) bare hard-drawn electrolytic copper wires
and cables and other electrical wires and
cables, insulated or not; and poles, troughs,
conduits and insulators designed as parts
of a transmission system, and the fittings
thereof.

Per

Tariff
Valuation.

Duty

Ad valorem

15 per cent.

Frce.