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Amendment of act 1 of 1944

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..... or the entry in the third column, the entry Six hundred and twenty rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (vi) in Item No. 13, for the entry in the third column, the entry Ten per cent. ad valorem. shall be substituted; (vii) in Item No. 14A, for the entry in the third column, the entry Five per cent. ad valorem. shall be substituted; (viii) for Item No. 14B, the following Item shall be substituted, namely :- 14B. CAUSTIC SODA, WHETHER IN A SOLID FORM OR IN LYE. Five per cent. ad valorem. ; (ix) in Item No. 14BB, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (x) after Item No. 14H, the following Item shall be inserted, namely :- 14HH. FERTILIZERS, ALL SORTS, BUT EXCLUDING NATURAL ANIMAL OR VEGETABLE FERTILISERS WHEN NOT CHEMICALLY TREATED. Ten per cent. ad valorem. ; (xi) in Item No. 15, - (i) for the entries in the third column against sub-items I(1) and I(2), the entries Six and a half per cent. ad valorem. and Nine and a half per cent. ad valorem. shall, respectively, be substituted; (ii) for sub-item II, the following sub-item shall be substituted, namely :- II. Soap, in or .....

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..... fabrics, coarse- that is to say, fabrics in which the average count of yarn is less than 17s. Sixty paise per square metre. (f) Cotton fabrics not otherwise specified. Eighty paise per square metre. II. Embroidery, in the piece, in strips or in motifs, in or in realtion to the manufacture of which any process is ordinarily carried on with the aid of power. The duty for the time being leviable on the base fabrics, if not already paid, plus twenty per cent. ad valorem. III. Cotton fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials. The duty for the time being leviable on the base fabrics, if not already paid, plus twenty-five per cent. ad valorem. Explanation I : Base fabrics means fabrics falling under sub-item I of this Item which are subjected to the process of embroidery or which are impregnated or coated with preparations of cellulose derivatives or of other plastic materials. Explanation II : Count means count of grey yarn. Explanation III : For the purpose of determining the average count of yarn, the following rules shall apply, namely :- (a) yarn used in the borders or selvedges shall be ignored; (b) for multiple .....

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..... s, rugs, shawls and embroidery in the piece, in strips or in motifs : Provided that in the case of embroidery in the piece, in strips or in motifs, the percentage referred to above shall be in relation to the base fabrics which are embroidered - (1) Wollen fabrics, other than embroidery in the piece, in strips or in motifs. Six and a quarter per cent. ad valorem. (2) Embroidery in the piece, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. The duty for the time being leviable on the base fabrics, if not already paid, plus twenty per cent. ad valorem. Explanation : Base fabrics means fabrics falling under sub-item (1) of this Item which are subjected to the process of embroidery. ; (xv) for Item No. 22, the following Item shall be substituted, namely :- 22. Rayon or Artificial Silk Fabrics Rayon or artificial silk fabrics means all varieties of fabrics manufactured either wholly or partly from rayon or artificial silk and includes embroidery in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials, but does .....

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..... e substituted; (xx) in Item No. 26A, after sub-item (1), the following sub-item shall be inserted, namely :- (1a) Wire bars, wire rods and castings, not otherwise specified. One thousand and five hundred rupees per metric tonne. ; (xxi) in Item No. 27, after sub-item (a), the following sub-item shall be inserted, namely :- (aa) Wire bars, wire rods and castings, not otherwise specified. Nine hundred and fifty rupees per metric tonne. ; (xxii) after Item No. 30, the following Item shall be inserted, namely :- 30A. POWER DRIVEN PUMPS (INCLUDING MOTOR PUMPS, TURBO PUMPS AND MONOBLOC PUMPSETS) FOR LIQUIDS, WHETHER OR NOT FITTED WITH MEASURING DEVICES. Twenty per cent. ad valorem. ; (xxiii) in Item No. 32, - (i) for sub-item (1), the following sub-item shall be substituted, namely :- (1) Vacuum and gas-filled bulbs Eleven per cent. ad valorem. ; (ii) for the entries in the third column against sub-items (2), (3) and (4), the entries Twenty-two per cent. ad valorem. , Six per cent. ad valorem. and Sixteen per cent. ad valorem. shall, respectively, be substituted; (xxiv) for Item No. 33, the following Item shall be substituted, namely :- 33. ELECTRIC FANS, including air circulators but ex .....

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