RATES OF TERMINAL TAXES ON GOODS
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
Class I. —Articles of food and drink
1. Refined sugar, i.e., khand, sugar candy, bura, qand, kachchi
khand, ilaichidana, nuqal, batasha, ola, khand-ka-khilona,
gindors khand and all kinds of sharbat or shira khand not in
bottle.
1.75
2. Unrefined sugar, i.e., gur, shakkar, shira, rab, mizan khand,
muthia, sonthia, gindora and tiloncha-khand (a sort of
unrefined sugar.)
3. Ghee including vegetable ghee, and admixtures of ghee also
vegetable solidified oil, dripping, marvo, trex, cocogold,
purico, crisco and cocogem.
1.75
4. Butter and cream 1.75
5. Dried fruits and nuts excluding betel-nuts 0.29
6. Betel-nuts 0.07
7. Provisions (not included in any other class) including oilman’s
stores, confectionary, jams, pickles, cheese, coffee and
essences of fruits
1.17
8. Country sweets made wholly or partly from or coated with sugar
(refined or unrefined) fresh meat, fish and eggs.
0.15
9. Oranges, apples, locat, peaches (aru), grapes, lichi, melon
(kharbooza), lemon ( of all kinds), pears (nashpati), plums
(alucha), appricot (khubani), banana, pomegranates (anar),
sarda, water-melon (tarbuz), custard apple (sarifa) and
rasberry.
0.15
10. Country and foreign liquors 1.17
11. Bhang 0.07
12. Betal leaf 1.75
13. Tea (Indian or foreign) 0.29
14. Grain or pulses including parched grains 0.04
15. Flour 0.04
16. Animal fat, tallow and oil of all kinds except oils mentioned in
Class III, V and IX.
0.29
Class II.—Animals
1. Oxen, cows, buffaloes and calves (per head) 0.58
2. Sheep, goats, lambs and kids (per head) 0.15
184
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
3. Pigs (per head) 0.58
Class III.—Articles used for fuel, lighting and washing
1. Mava oil 0.15
2. Kerosene oil (per gallon) 0.02
3. Diesel oil 0.07
4. Methylated spirit 0.15
5. All sorts of oil-seeds including cotton seeds 0.04
6. Wax and tallow candles 0.04
7. Chandeliers, globes, lamps, chimneys and all other articles made
of glass intended for electric or gas lighting, etc.(except
electric bulbs)
0.04
8. Chandeliers, globes, lamps, lanterns, electric poles, electric
bulbs and all other articles made of metal intended for electric
or gas lighting, etc.
0.36
9. Potash, ritha, soda, sajji, multani, saltpetre, alum, khari (sitta)
salt and other saline substances.
0.04
10. Soap of all kinds 0.04
11. Carbide 0.04
12. Fireworks and their component parts 0.04
13. Steam-coal, soft coke and hard coke 0.04
Class IV.—Articles used in the construction of buildings
1. Wood (unmanufactured), i.e., wood which can be used for
building purposes including trunk of trees, bamboos and
ballies, but not firewood
0.02
2. Wood (manufactured), i.e., all manufactured wood which can be
used for building purposes, including karies, planks, sleepers,
beams, doors and door frames, etc.
0.07
3. Stone for building (except Agra stone as defined in item 4
below, marble and lime stone), bajri, kankar, lime of kankar,
coal ashes, reh, surkhi, rori, brick-bats or broken bricks
0.01
4. Agra stone, i.e., stone so named in the market irrespective of its
place of origin
0.04
5. Chalk, chalk powder, kharia mitti, lime stone, lime, Harsaru,
flooring stone and white and coloured stone chips
0.04
6. Dammar, bitumen and asphalt 0.04
7. Cement 0.15
8. Marble and tiles of all kinds (other than those referred in item 9) 0.22
9. Tile of common earth, e.g., Allahabad tiles (per thousand) 0.58
185
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
10. Marble chips 0.04
11. Asbestos sheets 0.11
12. Whole bricks of all sizes (per thousand) 0.58
13. Paints and colour washes 0.15
14. Peori, ramraj, hiramzi, geru and sailkhari 0.04
15. Roofing felt, roofing board and canec insulating board 0.29
Class V.—Drugs, spices and perfumes
1. All foreign medicines including mineral waters, syrups and
medicinal tinctures, soda bicarb and caustic soda (imported in
packages or boxes), sulphur in bottles and packets, iron
sulphate, barium sulphate, haemorrhagic septicaemia serum,
dextrosol, castor oil in bottles, potash permanganate, glucose,
oxygen gas, camphor oil, sugar of milk, medicated coloured
and fragrant syrup.
0.44
2. All Indian medicines including gulqand, sharbat in bottle, araq
majun, cowries, etc., soda bicarb and caustic soda (imported in
bags or drums), Amritanjan, ivory dust, Sudha Sindhu and Bal
Sudha, Khansol and Zandu Drakshasava
0.07
3. Hair oil and perfumed oil of all kinds 0.58
4. Spices and wet imli excluding saltpetre 0.07
5. Opium 0.15
6. Charas 0.15
Class VI.—Tobacco
1. All sorts of foreign tobacco, cigars, cheroots and cigarettes of all
kinds.
0.87
2. Indian tobacco 3rd quality (Kanni) 0.04
3. Indian tobacco 1st and 2nd qualities, i.e., all tobacco not
included in Class VI items 1 and 2.
0.15
4. Biries and biri leaves. 0.15
Class VII.—Piecegoods and textile fabrics
1. Piecegoods made of cotton, wool or any admixture of these and
articles made thereof including thread and yarn, dhoties,
saries, dopattas, pagrees, safas, chadras, towels, bedspreads,
sheets, blankets, tents, carpets, durries, pillows, razais, laces,
edgings, ribbons, handkerchief in bales (i.e., not cut up), old
clothes imported in bulk, and all such goods as are not made
up ready for wearing.
0.29
2. Piecegoods made of silk and artificial silk or any admixture of
these and articles made thereof including shawls, doshalas,
laces, edgings and ribbons.
0.58
186
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
3. Unginned cotton 0.11
4. Ginned cotton 0.22
5. Cotton waste and waste yarn cotton 0.07
6. Raw wool, hemp and other fibres, and rope 0.04
7. Hides and skins 0.29
8. Jute gunny bags and jute cloth 0.11
9. Leather, including harness, saddles, bags, boxes, desi shoes,
chapel and all other articles made of leather excluding boots,
shoes, slippers and sandals.
0.58
10. Apparel, boots and shoes including slippers and sandals (other
than desi shoes and chappel), drapery, millinery, caps and hats,
readymade clothes, barret caps and hat shapes, etc.
1.75
11. Hosiery including knitted woollen caps 1.17
12. Lametta including kinari, gota, gold and silver lace, wire and
thread real or imitation.
1.17
Class VIII.—Metals and articles made of metals
1. Metals (iron and steel-wrought and unwrought) including bars,
sheets, girders, iron, stanchions, top columns, girders fitted
with rivets, metallic-ores and scrap iron.
0.07
2. Tin scrap 0.06
3. Metals (hardware and cutlery), i.e., knives, razors, scissors,
needles, tin plates, rivets, nails, screws, bolts nuts, enamelled
ware (other sanitary fittings) wire, wire-nettings, hinges, locks,
pipes, post and pans, weights, empty tins, iron and tin boxes
and iron furniture, etc.
0.44
4. Metals (all other kinds - manufactured and unmanufactured)
including bicycles, perambulators, carriages, sewing machines,
harmoniums, type-writters, ice-machines, soda-water
machines, clocks and watches, spectacles-their cases and
frames, umbrella frames and handles, brass, copper, german
silver, aluminium, bronze, zinc and articles made thereof,
channels of all kinds and for whatever purpose imported,
sanitary fittings, iron washers, bicycle saddles, radio goods,
and tram car parts.
N.B.—Sanitary fittings include baths, water closets, lavatory
basins, bidets (tubs), urinals, flushing cistern, sinks and
water taps.
0.36
5. Motor cars—
(a) 2 seater (each)
(b) 4 or more seater (each)
17.50
39.37
187
1. Subs. by Act 42 of 1961, s. 22, for “betal” (w.e.f. 12-9-1961).
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
6. Chassis and lorries—
(a) without body (each) 29.17
(b) with body (each) 35.00
7. Component parts of motor cars 1.17
8. Old component parts of motor vehicles 0.36
9. Stoppers made of 1
[metal] 0.58
10. Complete motor cycle without side car (each) 5.83
11. Motor cycle with side car (each) 7.00
Class IX.—Miscellaneous
1. Dyes and tans including green coloured sand (for mixing with
mehndi) boot polishes, indigo, safflower (kusum) and all kinds
of colouring matter.
0.15
2. Stationery including paper, paste, boards and all articles made
thereof including waste papers, cards, cardboards, forms,
envelopes, calendars, ink, pens, pencils, inkpots, ink-stands,
takhtis, pincushions, nibs, holders, pins, pads, drawing
instruments, paper weights, rulers, measuring tapes, slates
manufactured or unmanufactured, strawboard, gelatine paper,
account books, ledger and cash books.
0.18
3. Chemicals (except those chargeable under any other class),
distilled water and sulphur in casks or barrels or bags.
0.15
4. Horn and articles made of horn except buttons. 0.04
5. Lac and cork and articles made thereof 0.04
6. Kikar bark and other bark including bark dust 0.04
7. Wood (manufactured) such as walking sticks, empty barrels,
country carts, umbrella sticks of cane or bamboo
(manufactured or unmanufactured), wooden payas and pattis.
0.07
8. Furniture other than iron furniture 0.18
9. Articles of sports and games including playing cards. 0.58
10. Goods imported by circus, theatres, carnivals, etc. 0.22
11. Glass and articles made thereof (except glass, tiles, empty glass
phials having lids, glass beads and other imitation jewels)
0.04
12. Articles made of china, stone, earth (glazed or unglazed)
including drain pipes and drain fitting, but excluding sanitary
fittings, earthen tiles and toys made of china clay or earth.
0.04
13. Empty glass phials having lids 0.18
14. Celluloid goods including celluloid sheets and imitation
mother pearl sheets
1.75
15. Nut, shell, horn and ivory buttons 0.36
188
Articles Terminal Tax payable per
maund of gross weight except
where otherwise stated
Rs.
16. Glass beads and other imitation jewels 0.36
17. Toilets powders and cosmetic creams including tooth pastes,
powders and creams.
1.17
18. Ivory and articles made thereof 1.75
19. Rubber goods including rubber stoves, and bakelite goods 0.36
20. Disinfectants—dry or liquid—including Flit, Creosote, shell
tox and naphthalene ball.
0.36
21. Lubricating oil 0.36
22. Grease 0.29
23. Photographic accessories including pictures, photos and
printed pictures
1.17
24. Coir matting 0.15
25. Toys made of celluloid 1.75
26. Toys made of china clay or earth 0.15
27. Toys made of cotton, rubber, paper, wool and metals 0.36
28. All kinds of cinema carbons 0.36
29. Vaseline, Vaseline Pomade, petroleum, jelly, or amber
petroleum (grease) and Yardley Brilliantine.
0.44
30. Safety fuses and catridges 0.04
31. All other articles not chargeable under any other class 0.04