15(5)

Fish oil and whale oil, hardened or hydrogenated Rs.10 per out,

222(5)(a) on any article chargeable under this item

with the lower rate of duty, the duty levied
shall in no case be less than 30 per cent ad
valorem, and on any article chargeable under
this item with the higher rate of duty, the
duty levied shall in no case be less than 45
per cent ad valorem;

(b) where the unit of assessment is the Imperial
gallon of the Strength of London proof, the
duty shall be increased or reduced in propor-
tion as the strength is greater or less than
London proof.

24(3) Tobacco, unmanufactured.......

Note: The products provided for under the above
Item shall be exempt from ordinary most-favoured-
nation Customs duties which exceed -

(a) the preferential rate applicable to such
products of British Colonial origin, and

(b) the preferential rate applicable to such
products of Burmese origin, by more than the
difference between Rupees seven and annas
eight per pound and 10 per cent ad valorem.

27(1) Asphalt.......

Ex 27(2) Crude and refined coal tar and coal pitch......
27(3) All sorts of mineral oils not otherwise specified

Ex 28 Acetyl Salicylic acid in tablets or in powder;
Atropine Sulphate; Cresylic acid; Hyoscine
hydrobromide; Phenobarbital; Vitamins A and E
excluding fish-liver oils.....

Rate of Duty

27 per sent ad mi

27 per cent ad mi 27 per cent ad mi

30 per cent ad val

Ex 28 Cod-liver oil packed in containers not exceeding
14 lbs. in capacity.....

30 per cent að val

Ex 28 Iodine, in crude form....

30 per cent ad val

Ex 28 Lactose (sugar of milk)..

30 per cent ad mal

Ex 28 Sulpha drugs and vitamin preparations other than
fish-liver oils......

30 per cent ad val

Note: The products provided for under the above
Item shall be exempt from ordinary most-favoured-
nation Customs duties which exceed the preferen-
tial rate applicable to such products of the
United Kingdom or British Colonial origin, by
more than 10 per cent ad val.

Ex 28(8)
Ex 28(14) Tooth paste, Tooth powder, Talcum powder,
Shaving soap and Shaving cream.......

Acetic acid, Boric acid, Borax and Phenol......

Ex 30 Paints, solutions and compositions containing
dangerous petroleum within the meaning of the
Indian Petroleum Act, 1934.....

Ex 30 Lithopone...

25 per cent ad val

30 per cent ad val

24 per cent ad mi

30 per cent ad val