Tariff [Span.], a cartel of commerce, a book of rates, a table or catalogue, drawn up usually in alphabetical order, containing the names of several kinds of merchandise, with the duties or customs to be paid for the same, as settled by authority or agreed on between the several States that hold commerce together.
The Customs Tariff Act, 1876, consolidated the then Customs Duties, and some of the duties imposed by that Act are still in force.
In 1932 there was a change in the fiscal policy of this country. By the Import Duties Act, 1932 (22 Geo. 5, c. 8), a general ad valorem customs duty of 10 per cent. was imposed on all imports with additional duties on special classes or descriptions of goods. But imports from Dominions were subject to special agreements and the Ottawa Agreements. The 1932 Act set up an Advisory Committee to make recommendations to the Treasury as to additional customs duties. Since this Act several further duties have been imposed. See CUSTOMS.
The word 'tariff' has not been defined in the Act. 'Tariff' is a cartel of commerce and normally it is a book of rates. It will mean a schedule of standard prices or charges provided to the category or categories of customers specified in the tariff, B.S.E.S. Ltd. v. Tata Power Co. Ltd., (2004) 1 SCC 195: AIR 2004 SC 760. [Electricity Regulatory Commissions Act, 1998, ss. 22(1)(a) and 29]
Means a schedule or system of duties im-posed by a government on imported or exported goods, Black's Law Dictionary, 7th Edn., p. 1469.
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