(a) Cigar cases, cigarette cases 3 per cent. ad valorem.
(b) Cigar holders, cigarette holders Ditto.
(c) Cigarette lighter Ditto.
(d) Wilco, smoking requisites Ditto.
(e) Smoking pipes Ditto.
(f) Tobacco cases, pouches Ditto.
39 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3 CLASS VII
52. Cotton, ginned or unginned
53. Cotton waste hard waste, yarn waste
54. Hides, skins
55. Jute
56. Leather, including bags, boxes chappals, harness, saddles, sandals, shoes, slippers, straps, all other articles made of leather.
57. Linoleum
58. Piece-goods of artificial materials, hemp, linen, silk, synthetic materials, wool, articles made of purely or partly of any of the above materials not otherwise specified.
59. Raw or unspun wool, cocoanut and other fibres, hemp, rope, articles made thereof.
60. Rubber, rubber goods, gattapurcha, articles made thereof, wholly or partly, rubber solution, raw rubber, latex.
61. Rubber tyres, rubber tubes
62. Starches of all sorts, arrowroots, farina starches, sago rice, sago flour, sizing oils, sizing materials, tallow, tamarind powder, tapioca, tapioca flour, such substitutes.
63. Threads of all sorts
64. Yarn of all sorts Rs. 2 per bale 25 paise per 50 kilograms.
1 per cent ad.valorem.
Re. 1 per bale of 180 kilograms.
1 per cent. ad valorem.
1 per cent. ad valorem.
1 per cent. ad valorem.
1 per cent. ad valorem.
(per cent. ad valorem for raw rubber).
2 per cent. ad valorem.
50 paise per 50 kilograms.
1 per cent. ad valorem.
1 per cent. ad valorem.
CLASS IX
65. Instruments, aparatus and appliances and components, spare parts and accessories thereof—
(a) Cine projection machinery, their components, spares, materials used therein.
(b) Clocks, watches, their spares
(c) Optical goods, their spares and accessories.
(d) Photographic machinery, photo goods and materials, their components and spares.
2 per cent. ad valorem.
Ditto.
1 per cent. ad valorem.
2 per cent. ad valorem.
40 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.]
(The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3
(e) Radios, radiograms, television Ditto.
sets or apparatus, loudspeakers, 2 per cent. ad Velorei.
gramophones, amplifiers, wireless goods, their components and spares.
(f) Scientific appliances 1 per cent. ad valorem.
(g) Sewing machines, their spares ... 2 per cent. ad valorem. •
(h) Surgical instruments, hospital 1 per cent. ad valorem.
requirements, their spares and accessories.
(i) surveying apparatus 2 per cent. ad valorem.
(j) typewriters,their spares Ditto.
(k) all other kinds of apparatus, Ditto.
appliances and spares.
66. Iron and steel
(a) booms, billets, slabs Rs. 6 per metric tonne.
(b) pig iron Ditto.
(c) structural—
(i) angles, equal or unequal Ditto.
(ii) bars, rods ... Ditto.
(iii) black or galvanised Ditto.
sheets, plain or corrugated.
(iv) bolts, nuts, rivets, ... Ditto.
washers, such other articles.
(v) baThs or toe Ditto.
(vi) channels Ditto
(vii) fishplates for light rails Ditto.
(viii) hoops, strips Ditto.
(ix) joists Ditto.
(x) light rails Ditto.
(xi) pipes Ditto.
(xii) plates, ordinary mild steel Ditto.
including boiler and high tensil ship building or bullet proof.
(xiii) shee, stee ingots, booms, Ditto.
billets, bars.
(xiv) spring steel, vehicular or ••• Ditto.
flat bars.
(xv) wire, barbed, telegraph or Ditto.
other kinds of black or galvanised.
(xvi) wire nails Ditto.
67. Iron and steel—any other articles Rs. 6 per metric tonne.
manufactured from iron or steel other than cutlery, hardware, machines or machine parts not specifically provided for.
41 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3 -68. Iron and steel—scrap Rs. 6 per metric tonne.
69. Machinery, their components and spares—
(a) agricultural machinery, their ... 2 per cent. ad valorem.
parts.
(b) (i) electrical domestic Ditto.
appliances.
(ii) electrical fittings, Ditto._ electrical materials.
(iii) electrical machinery of Ditto.
all kinds, alternators, control switchgear dynamos, generators, motors, transformers, turbo-generating sets.
(iv) electric goods including Ditto.
batteries, cells, copper strips horn electric machinery for generator, transmission and distribution, motors, generators, their components and their spares.
(c) engines, diesel engines, gas 2 per cent. ad valorem.
engines, petrol engines, steam engines, machines worked by hydraulic pressure, their parts.
(d) printing press machines, their spares. Ditto.
(e) tools of all kinds Ditto.
components and spares not specifically provided for.
70. Non-ferrous metals, that is to say, Re. 1 per 50 kilograms.
aluminium, brass, copper, German silver, lead, stainless steel, tin, zinc, their alloys, wires, wares and sheets, ingots.
71. Vehicles—
(a) motor cars, motors cycles, 3 per cent. ad valorem.
chassis, lorries, tractor, trailer.
(b) bicycles, carriages, peram- 2 per cent. ad valorem.
bulators, all other kinds of vehicles, their components and spares.
42 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.1 (The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3
72. ChinaWare, porecelainware, electric 2 per cent. ad valorem.
insulators not otherwise specified.