The Second Schedule
(See section 26)
Part I
In the First Schedule to the Tariff Act, -
(i) in Item No. 75(11)(v), in the entry in the second column, the words "roller bearings" shall be omitted;
(ii) in Item No. 87A, for the entries (ii), (iii) and (iv) in the second column the following entry shall be substituted, namely :-
"(ii) alcoholic drinks.".
Part II
| Item No. | Name of article | Nature of duty | Standard rate of duty | Preferential rate of duty if the article is the produce or manufacutre of | Duration of protective rates of duty | |
| The United Kingdom | A British Colony | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| In the First Schedule to the Tariff Act, - | ||||||
| (i) | (i) for Item No. 8(2), the following Item shall be substituted, namely :- | |||||
| "8(2) Fruits, dried (Salted and all other kinds) not otherwise specified. | Preferential Revenue | 100 per cent. ad valorem. | 90 per cent. ad valorem. | |||
| (iii) | for item no. 72(35), the following Item shall be substituted, namely :- | |||||
| "72 (35) Ball bearings (including adapter ball bearings) not exceeding 60 millimetre bore diameter. | Revenue | 100 per cent. ad valorem | " | |||
| (iii) | For Item No. 72. (35), the following Item shall be substituted, namely:- | |||||
| "72 (35) Ball bearings (including adapter ball bearings) exceeding 60 millimetres bore diameter | Revenue | 40 per cent ad valorem | ||||
| (iv) | For Item No. 72 (37), the following Item shall be substituted, namely:- | |||||
| "72 (38) Roller bearings excluding 85 millimetres bore diameter and adapter roller bearings of all sizes. | Revenue | 100 per cent. ad valorem | ", | |||
| (v) | For Item No. 72(38), the following Item shall be substituted, namely:- | |||||
| "72 (38) Roller bearing excluding 85 millimetres bore diameter and adapter roller bearings of all sizes. | Revenue | 40 per cent. ad valorem | " | |||
| (vi) | After Item No. 87A, the following Items shall be inserted, namely:- | |||||
| 87 All dutible articles, even if elsewhere specified, intended or personal use, imported by post or air, and exempt from any prohibition in respect of the import thereof under the Imports and Exports (Control Act, 1947, but excluding alcoholic drinks: | ||||||
| (i) | Drugs and medicines; | Revenue | 50 per cent. ad valorem | |||
| (ii) | Others | Revenue | 100 per cent ad valorem | |||
| 87C The following articles of stores on board a vessel or aircraft on which duty is leviable under the Customs, Act, 1962 (52 of 1962), even if elsewhere specified, namely :- | ||||||
| (i) | Prepared or preserved meat, fish and vegetables; dairy produce; soups; lard; fresh fruits; | Revenue | 25 per cent. ad valorem. | |||
| (ii) | All other consumable stores, excluding fuel, lubricating oil, alcoholic drinks and tobacco products. | Revenue | 100 per cent. ad valorem |