76 | CONVEYANCES not SPECIFIED in Serial No. 75, namely, tramcars, motor-omnibuses, motorlorries. motor vans, passenger lifts, carriages, carts, jinrikshas, bath-chairs, perambulators, trucks, wheelbarrows, bicycles, tricycles and all other sorts of conveyances not otherwise specified, and component parts and accessories thereof, except such parts and accessories of the motor vehicles above-mentioned as are also adapted for use as parts or accessories of motor cars, motor cycles or motor scooters (see Serial No. 77). ton ton Rs. a. p. 100 15 per cent. 70015 22015 1 15 0 15 1 13 0 15 18015 19 8 0 15 220015 3500 15 8500 15 16 0 0 15 20000 15 30 0 0 15 " " Rs. 21 or 17 per cent. ad valorem whichever is higher Rs. 21 or 17 cent. per Ad valorem 15 per cent. Ad valorem 20 per cent. 78 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, coldcrushers, seed-drills, hay-tedders, hay presses, potato diggers, latex spouts, spraying machines and rakes; also agricultural tractors; also component parts of these implements, machines or tractors, provided that they can be readily fitted into their proper places in the implements, machines or tractors for which they are imported, and that they cannot ordinarily be used for pur poses unconnected with agriculture.* 79 ARTICLES plated with gold and silver † 80 CLOCKS and WATCHES and parts thereof 81 CUTLERY, excluding plated cutlery (see Serial No. 82 The following Dairy Appliances, namely, cream separators, milk sterlizing or pasteurizing plant, 83 ELECTRICAL CONTROL GEAR AND TRANSMISSION Ad valorem 30 per cent. Free Ad valorem 15 per cent. * 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. ad 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. † Under Government of India, Finance Department (Central Revenues) Notification No. 96-1Cus.-25, dated the 28th February 1925, apparatus for wireless telegraphs designed either for 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. |