Provided that this section shall stand repealed if and when the General Agreement ceases to apply to India.
6. Power to declare Act inapplicable to articles of certain countries.—The Central Government may, by notification, declare that the provisions of this Act shall not apply to any goods which are the produce or manufacture of countries which are not, or which cease to be, parties to the General Agreement; and thereupon the duties applicable to such goods shall be those which would have been applicable to them if this Act had not come into force.
7. Additional duties of customs not to be levied on certain goods.—The additional duties of customs referred to in section 6 of the Indian Finance Act, 1948 (XX of 1048) shall not be levied or collected on the goods comprised in any of the Items specified in Schedules A or C. Decision of questions regarding the applicability of the General Agreement.—If any question arises whether the General Agreement applies to any country, or whether it has ceased to apply to India or any other country, it shall be referred to the Central Government whose decision shall be final and shall not be liable to be questioned in any court of law.
SCHEDULE A
(See section 8)
| Item No. |
Name of article | Nature of duty | Standared Rate of Duty | Preferential rate of duty if the article is the produce or manu- facture of |
Duration of protective rates of duty. | ||
| The United Kingdom |
A British Colony | ||||||
| (i) For | "2 | Bacon and Ham, no canned or bottled. | Revenue | 30 per cent ad valorem. | ... | ..." | |
| Substitute | "2 | Bacon and Ham, not canned or bottled. | Revenue | 25 per cent ad valorem | ... | ..." | |
| (ii) For | "4 | Butter, Cheeee and Ghee. | Revenue | 30 per cent ad valorem. | ... | ..." | |
| Substitute and insert in their appropriate places | |||||||
| "4 | Ghee | Revenue | 30 Per cent ad valorem | ||||
| 4(4) | Butter | Revenue | 25 per cent ad valorem | ... | ... | ||
| 4(5) | Cheese | Revenue | 25 per cent ad valorem | ... | ..." | ||
| (iii) For | "4(1) | Milk, condensed or preserved, including milk cream. | Revenue | 30 per cent ad valorem | ... | ..." | |
| Subsititute | "4(1) | Milk, condensed or preserved, including milk cream, but excluding dried skim milk, that is to say, dried milk powder containing no more than 4 per cent of fat and no added Ingredients. | Revenue | 25 per cent ad valorem. | |||
| 4(2) | Dried skim milk, that is to say, dried milk powder containing not more than 4 per cent of fat and no added Ingredients. | ... | Free. | ... | ... | ||
| 4(3) | Sterilised cream | Revenue | 25 per cent ad valorem | ||||
