嶺 গবর্ণমেন্ট গেজেট, ১৮৯৪ সাল ১৭ জাপ্রিল। [दिउँौम्न थ७ ।। والا yo _ o ORDERS BY THE LIEUTENANT-GOVERNOR OF BENGAL. FINANCIAL DEPARTMENT Ö NOTIFICATION. The 7th April 1894 –In supersession of the notification No 1957, dated the 4th May 1892, published at page 592, Part I of the Calcutta Gazette of the 11th idem, the following rules framed by the Board of Revenue, Lower Provinces, with the sanction of Government under section 19A of Act VII (B 0) of 1878, as amended by section 6 of Act 1 (BO) of 1883, for regulating the importation of spirits manufactured in British India by sea into Calcutta, and for the levy of excise duty thereon, are published for general information — 1 All spirit manufactured in British India and imported into Calcutta by sea, whether duty paid or under bond, shall be landed under Customs green boat-note and placed in the Custom House godown, and will remain in the custody of the Collector of Customs until the importer, owner, or agent applies for its removal into the Excise godown 2 Applications for removal shall be made in the usual bill-of-entry form supported by the bill-of-lading or delivery order The bill-of-entry will be made out “for removal into the Excise godown,” and the officer in charge of the Excise godown will give the Customs Officer a receipt in full for the uumber of casks or packages received 8 As soon as possible after the spirit has been received in the Excise godown, it will be tested and ganged by an officer appointed by the Superintendent of Excise Revenue, and in the case of spirit landed under bond, the result will be communicated to the officer holding the bond ın Madras or elsewhere 4 Excise duty shall be levied by the Superintendent of Excise Revenue on all such spirit landed under bond, subject to a wastage allowance similar to that laid down in section 116 of the Sea Customs Act 5 In the case of duty-paid spirit, if the excise duty at the port of exportation is lower than the duty chargeable in Calcutta, the differential duty under section 151 of the Sea Customs Act will be levied by the Superintendent of Excise Revenue at such rate as the Local Govel nument may, from time to time, by notification in the local Gazette, fix 6 Passes for the removal of the spirit from the Excise godown will be issned by the Superintendent of Excise Revenue in accordance with section 18 of Act VII (BC) of 1878 7 All charges incurred in the landing and removal of the spirit must be paid by the importer, owner, or ageut to the Co'lector of Customs, failing which the amount will be levied by him under section 119 of the Sea Customs Act, and no portion of the spirit shall be removed from the Excise godown until a no-demand oertificate has been received by the Superiatendent of Excise Revenue from the Collector of Customs 8 All charges on account of rent, cooperage, storing, removing, &c., incurred after such spirit has been received into the Excise godown must be paid by the importer, owner, or agent, as the case may be, to the Superintendent of Exoise Revenue before the spirit is removed from the Excise godown, at such rates as may from time to time be fixed by the Board of lèevenue 9 After the fourth day rent shall be charged on the spirit stored in the Excise godown at the rate of 3 annas per day per pipe or puncheon, 3 annas per day for every 100 Imperial gallons when imported in drums, bottles or other vessels, 14 anna per day per hogshead, and one anna per day per quarter cask In cases where the importers, owners, or agents do not make their own arrangements for cooperage, storage, and removal of the spırıt, the charges shall be for cooperage, 8 abnas per cask, and for storage and removal if imported in casks, one anna per cask, and if imported in drums, cases or other vessels, half an anna per package h T INGLls, Secretary Board of Revenu F, L P , Calcutta
