First ScheduleItem No. Description of goods Rate of duty

First Schedule, item 1

1. Betelnuts ... ... ... Twelve paisa per lb.

First Schedule, item 2

2. Coffee ... ... ... 25 per cent ad valorem.

First Schedule, item 3

3. Tea- (1) Tea not falling under sub-item (2) Sixty-two paisa per lb. (2) Packed tea, that is to say, tea packed in any kind of package, container or bag for sale to consumers- (i) if retail price and weight are legibly, Such rate, not exceeding 30 per cent prominently and indelibly printed on of the retail price, as may be fixed notification.— each package, container or bag. by Government by in the official Gazette, and different rates may be fixed with reference to different conditions or circumstances. (ii) if not covered by clause (i) 200 per cent ad valorem. SECTION II Vegetable fats and oils.

First Schedule, item 4

4. Vegetable Non-Essential Oils Taka seven per cwt. Vegetable non-essential oils, all sorts, excluding vegetable product covered by item 5.

First Schedule, item 5

5. Vegetable Product- “Vegetable Product” means any vegetable oil or fat, which whether by itself or in admixture with any other substance, has by hydrogenation or by any other process been hardened for human consumption. Item No.— Description of goods Rate of duty (1) If packed in containers on which the Such rate, not exceeding Taka sixty retail price and the quantity are per cwt., as may be fixed by legibly, prominently and indelibly Government by notification in the printed. official Gazette, and different rates may be fixed with reference to different conditions or circumstances. (2) If not covered by sub-item (1) 200 per cent ad valorem. SECTION III Prepared foodstuffs, beverages, tobacco.

First Schedule, item 6

6. Beverages- (1) Aerated waters, all sorts- (a) If retail price is legibly, 20 per cent of the retail price. prominently and indelibly printed on each bottle or on the crown cork or on the label (b) If not covered by clause (a) 200 per cent ad valorem. above (2) Syrups, squashes and fruit juices, all sorts- (a) If retail price is legibly, 20 per cent of the retail price. prominently and indelibly printed on each bottle or on the crown cork or on the label. (b) If not covered by clause (a) ... 200 per cent ad valorem.

First Schedule, item 7

7. Sugar-; Sugar, all 8. Tobacco-.— sorts ... ... Taka fourteen per cwt. “Tobacco” means any form of tobacco, whether cured or uncured, and whether manufactured or not, and includes the leaf, stalk and stems of the tobacco plant but does not include any part of a tobacco plant while still attached to the earth. I. Unmanufactured tobacco- (i) used (ii) used.— in the manufacture of cigarettes. Taka one per lb. for other purposes ... Sixty paisa per lb. Item No. Description of goods Rate of duty II. Manufactured tobacco- (1) Cigars and cheroots of which the Per hundred. value- (i) exceeds Taka 30 a hundred ... Taka twelve. (ii) exceeds Taka 25 a hundred but does Taka ten. not exceed Taka 30 a hundred. (iii) exceeds Taka 20 a hundred but does Taka eight. not exceed Taka 25 a hundred. (iv) exceeds Taka 15 a hundred but does Taka six. not exceed Taka 20 a hundred. (v) exceeds Taka 10 a hundred but does Taka four. not exceed Taka 15 a hundred. (vi) exceeds Taka 5 a hundred but does Taka two. not exceed Taka 10 a hundred. (vii) exceeds Taka 2.50 a hundred but Taka one. does not exceed Taka 5 a hundred. (viii) exceeds Taka 1.25 a hundred but Fifty paisa. does not exceed Taka 2.50 a hundred. (ix) exceeds Taka 0.70 a hundred but does Twenty-five paisa. not exceed Taka 1.25 a hundred. (2) Cigarettes- (a) If the retail price is legibly, Per ten thousand cigarettes. prominently and indelibly, printed on each packet and if such retail price per ten cigarettes- (i) does not exceed fifteen paisa .. Taka one and paisa fifty. (ii) exceeds fifteen paisa but does Taka 3 plus 50% of retail price in not exceed twenty paisa. excess of Taka 15 per 1,000 cigarettes. (iii) exceeds twenty paisa but does Taka 8 plus 50% of retail price in not exceed thirty paisa. excess of Taka 15 per 1,000 cigarettes. (iv) exceeds thirty paisa but does not Taka 16 plus 65% of retail price in exceed fifty paisa. excess of thirty Taka per 1,000 cigarettes. (v) exceeds fifty paisa but does not Taka 21 plus 65% of retail price in exceed 75 paisa. excess of Taka 30 per 1,000 cigarettes. Item No.— Description of goods Rate of duty (vi) exceeds seventy-five paisa but Taka 26 plus 65% of retail price in does not exceed Taka one. excess of Taka 30 per 1,000 cigarettes. (vii) exceeds Taka one. Taka 29 plus 65% of retail price in excess of thirty Taka per 1,000 cigarettes. (b) If the retail price is not legibly, 200 per cent ad valorem. prominently and indelibly printed on each packet. (3) Smoking mixtures for pipes and Taka twelve per lb. cigarettes. SECTION IV Mineral Products.

First Schedule, item 9

9. Cement-.— Explanation-The expression “Cement”.— included clinker. (a) White or coloured cement ... One hundred taka per ton. (b) All other sorts of cement ... Taka thirty-six per ton.

First Schedule, item 10

10. Salt-.— “Salt” includes swamp salt, Taka two and paisa fifty per maund. spontaneous salt, and salt or saline solutions made or produced from any saline substance or from salt earth.

First Schedule, item 11

11. Petroleum.— oils and oils obtained from Taka four per ton. Bituminous Minerals, Crude.

First Schedule, item 12

12. Petroleum.— Gases and other Gaseous Forty paisa per 1,000 cubic feet. Hydrocarbons including Natural Gas and Liquified Petroleum Gas.

First Schedule, item 13

13. Furnace oils, that is to say, any Mineral Thirty paisa per Imperial gallon. oil which- (i) has its.— flashing point at or above one hundred and fifty degree of Fahrenheit’s thermometer, (ii) has a.— flame height of less than ten millimeters, (iii) contains one quarter of one per cent or more by weight of any bituminous substance, and Item No. Description of goods Rate of duty (iv) possesses a viscosity of one hundred seconds or more by Redwood 1 Viscometer at one hundred degrees of Fahrenheit’s thermometer. Explanation I-“Mineral Oil” means an oil consisting of a single liquid hydrocarbon or a liquid mixture of hydrocarbons (except for associated impurities) derived from petroleum, coal, shale, peat or any other bituminous substance, and includes any similar oil produced by synthesis or otherwise. Explanation II-“Flame height” shall be determined in the apparatus knows as the smoke point lamp in the manner prescribed in this behalf by the Government. Explanation III-“Flashing point” shall be determined in accordance with the tests specified in this behalf in the rules made under the Petroleum Act, 1934.

First Schedule, item 14

14. High Speed diesel oil-High speed diesel oil and vaporising oil, Taka one and paisa thirty-five per that is to say, any Mineral oil Imperial gallon. (excluding mineral colza oil and turpentine substitute) which has its Flashing point at or above seventysix degrees of Fahrenheit’s thermometer and satisfied either of the following requirements, namely:- (i) the oil has a flame height to ten millimeters of more but less than eighteen millimeters; or (ii) the oil has a flame height less than ten millimeters, but has a viscosity of less than fifty seconds by Redwood 1 Viscometer at one hundred degrees of Fahrenheit’s thermometer, and contains less than one quarter of one per cent by weight of any bituminous substance. Item No.— Description of goods Rate of duty

First Schedule, item 15

15. Diesel oil, to say, any.— not otherwise specified, that is Fifty-seven and half paisa per Mineral oil which-Imperial gallon. (i) has its flashing point at or above one hundred and fifty degrees Fahrenheit’s thermometer. (ii) has a.— flame height of less than ten mellimeters, (ii) Contains one quarter of one per cent or more by weight of any bituminous substance, and (iv) Possesses a viscosity of less than one hundred seconds by Red wood 1 Viscometer at one hundred degrees of Fahrenheit’s thermometer.

First Schedule, item 16

16. Jet fuels ... ... ... Eighty-five paisa per Imperial gallon.

First Schedule, item 17

17. Kerosene-.— “Kerosene” means any inflammable Sixty-two and half paisa per hydro-carbon (including any mixture Imperial gallon. of hydro-carbons or any liquid containing hydro-carbons but excluding motor spirit) which- (i) is made from petroleum as defined in section 2 of the Petroleum Act, 1934 (XXX of 1934), and (ii) is ordinarily used as illuminant or as

First Schedule, item 18

18. fuel.— Motor Spirit- (a) “Motor Spirit” means any Taka three and paisa fifty per inflammable hydro-carbon Imperial gallon. (including any mixture of hydrocarbons or any liquid containing hydro-carbons) which is capable of being.— used for providing reasonably efficient motive power; and (b) Power alcohol, that is ethyl-alcohol of any grade (including such alcohol when.— denatured or otherwise treated), which either by itself or in admixture with any such hydrocarbon is capable of being used as aforesaid. Item No. Description of goods Rate of duty

First Schedule, item 19

19. Petroleum Grease ... ... 50 per cent ad valorem.

First Schedule, item 20

20. Petroleum Jelly ... ... 67.5 per cent ad valorem

First Schedule, item 21

21. Petroleum Lubricating Oils, Lubricating oils, all sorts- (1) If retail price and quantity are Such rates, not exceeding 80 per legibly, prominently and indelibly cent of the retail price, as may be printed on every container containing fixed by Government by notification lubricating oil. in the official Gazette, and different rates may by fixed with reference to different conditions or circumstances. (2) If not covered by sub-item (1) ... 200 per cent ad valorem.

First Schedule, item 22

22. Naphtha and other Petroleum Products ... 80 per cent ad valorem.

First Schedule, item 23

23. Asphalt- “Asphalt” means petroleum bitumen, Taka one hundred and thirty per ton. including rock or lake asphalt with or without mineral matter, either prepared mechanically or occurring naturally possessing characteristic agglomerating properties and substantially soluble in carbon disulphide, including emulsions containing only water, asphaltic bitumen and emulsifying agents.

First Schedule, item 24

24. Petroleum Products not otherwise 50 per cent ad valorem. specified. SECTION V Products of Chemical and Allied Industries

First Schedule, item 25

25. Creams and Polishes for Foot-wear Creams and Polishes for foot-wear, all sorts- (i) If retail price is legibly, 25 per cent of the retail price. prominently and indelibly printed on each container. (ii) If not covered by sub-item (i) 200 per cent ad valorem.

First Schedule, item 26

26. Chemical Fertilizers-Chemical fertilizers, all sorts 17.50 per cent ad valorem. ... or Eighty rupees per ton whichever is less. Item No.— Description of goods Rate of duty

First Schedule, item 27

27. Paints, Pigments, varnishes and polishes pigments,.— all sorts of paints, distempers, colours, dyes, enamels, varnishes, glazes, lusters, thinners, blacks, cellulose lacquer I,.— and polishes (except creams and polishes falling under item No. 25) and their ancillaries, in any semisolid, granules-.— form, liquid, solid, paste, powder or (1) If retail price and quantity are 22 per cent of the retail price. legibly, prominently and indelibly printed on each container or package. (2) If not covered by sub-item (i) ... 200 per cent ad valorem.

First Schedule, item 28

28. Perfumery,.— Cosmetics and toilet preparations-Perfumery,.— Cosmetics and toilet preparations all sorts, whether medicated or otherwise including soap not falling under item 29- (1) If retail price is legibly, 35 per cent of retail price. prominently and indelibly printed on each container, package, cover or outer wrapper, or on the article itself it is marketed un-packed or unwrapped. (2) If not covered by sub-item (i) ... 200 per cent ad valorem.

First Schedule, item 29

29. Soaps and Detergents Soaps, all sorts, but.— excluding liquid soap, paste soap, shaving soap and depilatory soap. (1) Soap Flakes, Soap powders and Detergents, all sorts. (a) If.— retail price and weight 20 per cent of the retail price. are legibly, prominently and indelibly printed on every container or package. (a) If not covered by clause (a) 200 per cent ad valorem. Item No. Description of goods Rate of duty (2) Soap other than soap falling under sub-item (1)- (a) If weight and retail price Such rate, not exceeding 50 per cent of the are legibly, prominently & retail price, as may be fixed by indelibly printed on the Government by notification in the official outer wrapper or package Gazette, and different rates may be fixed or container of soap or is with reference to different conditions and legibly & prominently circumstances. embossed on soap which is sold unwrapped or unpacked. (b) If not covered by clause (a) 200 per cent ad valorem.

First Schedule, item 30

30. Soda Ash ... ... ... Taka one hundred and fifty per ton. SECTION VI Matches

First Schedule, item 31

31. Matches- “Matches” include a fire work in the form of a match; and where a match stick has more heads than one capable of being ignited by striking, each such head shall be deemed to be a match. (1) Matches in boxes or booklets containing on an average- (a) not more than forty matches ... (a) Taka two per gross of boxes or booklets. (b) more than forty, but not more (b) Taka two and paisa fifty per than fifty matches. gross of boxes or booklets. (c) more than fifty, but not more than Taka three per gross of boxes and sixty matches. booklets. (d) more than sixty, but not more Taka four per gross of boxes or than eighty matches. booklets. (2) Matches in boxes containing on an Sixty-two paisa per gross of boxes. average not more than twelve matches of the type known as Bengal Lights. (3) All other matches. Fifty paisa for every 1440 matches or fraction thereof. Item No.— Description of goods Rate of duty SECTION VII Artificial resins.— and plastic materials, and articles there of: cellophane, Rubber, synthetic rubber and articles thereof.

First Schedule, item 32

32. Cellophane, Plastic and Resin Materials 10 per cent ad valorem. (1) Cellophane and all plastic materials and synthetic or artificial resins, and all products made wholly or partly of plastic.— materials or synthetic or artificial resins not otherwise specified. (2) Radio and Transistor cabinets made wholly.— or partly of plastic materials or synthetic or artificial resins- (a) Large size ... ... Taka five per piece. (b) Medium size ... ... Taka three per piece. (c) Small size ... ... Taka two per piece. (3) Telephone or intercome instruments Taka five per piece. made wholly or partly of plastic materials or synthetic or artificial resins.— Explanation- (1) “Plastic materials” include materials from which any kind of plastic is made. (2) “Resin.— materials” include any article in which resin of any description is used for binding or for adhesive purpose. (3) “Large.— size” means a cabinet the volume (Length × breadth × height) of which exceeds 200 cubic inches. (4) “Medium size” means a cabinet the volume (Length × breadth × height) of which exceed 155 cubic inches inches.— but does not exceed 200 cubic Item No. Description of goods Rate of duty (5) “Small size” means a cabinet the volume (Length × breadth × height) of which does not exceed 155 cubic inches,.

First Schedule, item 33

33. Products of Rubber and of Synthetic and 10 per cent ad valorem. artificial Rubber- (1) Products made wholly or partly of rubber or artificial rubber or synthetic rubber not otherwise specified including rubberised fabrics of all sorts. (2) Tyres and Tubes- (a) Pneumatic tyres and tubes- (i) Cycle Tyres ... ... Seventy-five paisa pre tyre; (ii) Cycle tubes ... ... Twenty-five paisa per tube; (iii) Tyres and tubes for motor 30 per cent ad valorem. vehicles (iv) All other pneumatic tyres and 15 per cent ad valorem. tubes (v) Other tyres ... ... ... 10 per cent ad valorem. SECTION VIII Leather and Leather goods

First Schedule, item 34

34. Tanned leather, all sorts ... 10 per cent ad valorem.

First Schedule, item 35

35. Products made wholly or party of leather, all sorts- (a) If retail prices is legibly and 15 per cent of the retail price. prominently printed or embossed on each products. (b) If not covered by sub-item (a) 200 per cent ad valorem. SECTION IX Paper, Paperboard and Paper Products

First Schedule, item 36

36. Paper, all sorts ... ... Taka fifteen per cwt.

First Schedule, item 37

37. Paperboard, all sorts ... ... Taka ten per cwt.

First Schedule, item 38

38. Bank cheques ... ... Twenty paisa per cheque. Item No.— Description of goods Rate of duty SECTION X Textiles and Textile articles.

First Schedule, item 39

39. Cotton yarn, Twist and Thread- “Cotton yarn, twist and thread” means cotton yarn, twist and thread of any description manufactured either wholly or partly from cotton- (1) If count, weight and retail price are legibly, printed.— prominently and indelibly on every package, cover, wrapper or label- (a) Yarn of count less than 21. ... Sixty paisa per pound. (b) Yarn of counts 21 or more but Taka one and paisa twenty per less than 35. pound. (c) Yarn of counts 35 or more but Taka two per pound. less than 48 ... (d) Yarn of counts 48 or more ... Taka three per pound. (2) If not covered by sub-item (1) ... 200 per cent ad valorem. (3) Spindles installed in cotton spinning Taka twenty five per spindle per mills.— year. Explanation- “Count” means the count of the basic single yarn, and any fraction of a count which is one half or more shall be reckoned as one, while less one-half shall be ignored.

First Schedule, item 40

40. Cotton Fabrics- “Cotton fabrics” means fabrics of any description manufactured either wholly or partly from processed in.— cotton, and any such fabric any manner. I. Grey (unprocessed) fabrics- (a) If retail price is legibly printed or woven on the selvedge or border of every linear yard- (i) Superfine fabrics ... ... Eighty paisa per square yard. (ii) Fine fabrics ... .... Fifty paisa per square yard. (iii) Medium fabrics ... .... Twenty paisa per square yard. Item No. Description of goods Rate of duty (iv) Coarse fabrics ... ... Ten paisa per square yard. (v) Drill, tapestry, curtain fabrics, Fifty paisa per square yard. bed covers and table covers. (b) If not covered by clause (a) ... 200 per cent ad valorem. II. Processed fabrics- (a) If retail price is legibly printed or woven on the selvedge or border of every linear yard- (i) Calendered, bleached, dyed Three paisa per square yard. and/or raised fabrics. (ii) Printed fabrics ... ... Five paisa per square yard. (iii) Mercerized and/or sanforized Ten paisa per square yard. fabrics or fabrics which have undergone any compressive shrinkage or any other similar process. (iv) Embroidered fabrics or fabrics Fifty paisa per square yard. processed in any other manner. (b) If not covered by clause (a) ... 200 per cent ad valorem. Explanation- (1) “Super fine fabrics” means fabrics in which the average count of yarn is 48s or more; (2) “Fine fabrics” means fabrics in which the average count of yarn is 35s or more but less than 48s; (3) “Medium fabrics” means fabrics in which the average count of yarn is 21s or more but less than 35s; (4) “Coarse fabrics” means fabrics in which the average count of yarn is less than 21s; (5) “Drill, tapestry, curtain fabrics, bed covers and table covers” means fabrics commonly known as such, made from yarn of any count; (6) “Count” means count of yarn; (7) For the purposes of determining the average count of yarn-Item No.— Description of goods Rate of duty (a) earn used in the borders of selvedges shall be ignored; (b) form ultiple-fold yarn the count of the basic single yarn shall be taken and the number of ends per.— inch in the reed of the number of picks per inch, as the case may be, shall be multiplied by the number of plies in the yarn; (c) the.— average count shall be obtained by applying the following formula, namely- (Count of warp × number of ends per inch in the reed) plus (Count of waft × number of picks per inch). (number.— of ends per inch in the reed) plus (number of picks per inch). the result being rounded off, wherever necessary by treating any.— fraction which is one-half or more as one, and disregarding any.— fraction which is less than one-half: (8) If a fabric has undergone processes which fall under two or more of the clauses of sub-item 11(a) in the same factory,.— duty shall be levied only under the clause carrying the higher or the highest rate, as the case may (9) “Crey (unprocessed) fabrics” means fabrics which have undergone no process of any kind after weaving or knitting or fabrication otherwise; (10) The liability to duty under sub-item II shall not be affected by any duty paid or payable under sub-item I; (11) If any fabrics is embroidered in the process of weaving or knitting, duty shall be.— leviable thereon under subitem I.— item II in addition to duty under sub-Item No. Description of goods Rate of duty

First Schedule, item 41

41. Man-made Fibres and Yarns-Explanation-Any mixed yarn the predominant component of which is manmade fibre shall be treated as man-made yarn. (1) If weight and retail price are legibly, prominently and indelibly printed on the package, cover, wrapper or label- (i) Acetate and viscose fibres and Taka two and poisha fifty per pound. yarns. (ii) All other man-made fibres and Taka five per pound. yarns. (2) If not covered by sub-item (I) ... 200 per cent ad valorem.

First Schedule, item 42

42. Fabrics of Man-made Fibres- “Fabrics of man-made fibres” means fabrics of any description made wholly or partly from man-made fibres, and any such fabrics processed in any manner-Fabrics of man-made fibers, all sorts- (1) If retail price is legibly printed or Such rate, not exceeding thirty per woven on the selvedge or border or cent of the retail price as may be over linear yard. fixed by Government by notification in the official Gazette and different rates may be fixed with reference to different conditions and circumstances. (2) If not covered by (1) above ... 200 per cent ad valorem.

First Schedule, item 43

43. Jute and Meshta ... ... Taka five per bale or 400 lbs.

First Schedule, item 44

44. Jute Manufactures- (1) Hessian, including sacking and Taka two hundred per ton. bagging materials and fabrics of all sorts. (2) All other Manufactures ... Taka one hundred and twenty five per ton.

First Schedule, item 45

45. Woollen Yarn-Woollen Yarn, all sorts, including knitting wool-Item No.— Description of goods Rate of duty (1) If weight.— and retail price are legibly Such rate, not exceeding thirty per cent prominently and indelibly printed of the retail price as may be fixed by on every label.— package, cover, wrapper or Government by notification in the official Gazette, and different rate may be fixed with reference to different conditions and circumstances. (2) If not covered by sub-item (1) 200 per cent ad valorem.

First Schedule, item 46

46. Woollen Fabrics- “Woollen Fabrics” means all varieties of fabrics manufactured wholly or party from wool but does not include any such fabric which.— contains less than 10 per cent of wool by weight- (1) Carpets and rugs ... Thirty per cent ad valorem. (2) Blankets and shawls- (a) If retail price and size are legibly Such rate, not exceeding thirty per cent printed or woven on every piece or of the retail price, as may be fixed by on a lable or tag attached to every Government by notification in the piece.— official Gazette, and different rates may be fixed with reference to different conditions and circumstances. (b) If not covered by clause (a) ... 200 per cent ad valorem. (3) Knitted woollen articles- (a) If retail piece is legibly printed or Such rate, not exceeding thirty per cent woven on every article or on a tag of the retail price, as may be fixed by attached to every article. Government by notification in the official Gazette, and different rates may be fixed with reference to different conditions and circumstances. (b) If not covered by clause (a) ... 20 per cent ad valorem. (4) Woollen fabrics not otherwise (a) specified-.— If retail piece is legibly printed or Such rate, not exceeding thirty per cent woven on the selvedge or border of of the retail price, as may be fixed by every linear yard. Government by notification in the official Gazette, and different rates may be fixed with reference to different conditions and circumstances. (b) If not covered by clause (a) ... 200 per cent ad valorem. Item No. Description of goods Rate of duty SECTION XI Glass and Glassware

First Schedule, item 47

47. Glass and Glassware, all sorts ... Ten per cent ad valorem. SECTION XII Precious Metals

First Schedule, item 48

48. Gold and Silver and products thereof- (1) Gold, including remelted gold, and products Twenty-five per cent retail price. made wholly or partly of gold, all sorts, including ornaments and jewellery. (2) Silver, including remelted silver, and Twenty-five per cent of the retail products made wholly or partly of silver, all price. sorts, including ornaments and jewellery. SECTION XIII Base Metals and Articles of Base Metals.

First Schedule, item 49

49. Metal containers, all sort, whether made 10 per cent ad valorem. wholly or partly of metal, and parts thereof.

First Schedule, item 50

50. Mild Steel Products-Mild steel products-all sorts, including Such rate, not exceeding eighty per bars, rods, coils, joists, girders, angles, cent ad valorem as may be fixed by channels, tees, flats, beams, zeds, trough, the Government by notification in piling and all other rolled, forged, formed the official Gazette, and different or extruded shapes and sections. rates may be fixed with reference to different conditions and circumstances.

First Schedule, item 51

51. Steel ingots- “Steel Ingots” means the product Taka fifty per ton. obtained by processing iron or, pig iron or iron scrap or any other ferrous raw materials, whether cast into a mould in any shape or form or whether used in molten or semi-finished state for the manufacture of rolled or forged or formed steel products. Item No.— Description of goods Rate of duty 52 Stainless steel-Products of stainless steel, made wholly 10 per cent ad valorem. or partly of stainless steel, all sorts, and parts thereof including cutlery. 53 Steel furniture and fixtures all sorts of 10 per cent ad valorem. furniture fitting and fixtures made wholly or partly of.— steel and parts thereof, including frames for doors, windows and ventilators) and balustrades. SECTION XIV Machinery, electrical and mechanical equipments, apparatus and appliances.

First Schedule, item 54

54. Electric Batteries and parts thereof- (1) Storage batteries- (a) If retail price is legibly, Twenty-five per cent of the retail price. prominently and indelibly printed on (b) each battery.— If not covered by clause (a) ... 200 per cent ad valorem. (2) Primary batteries-.— cells and primary (a) If retail price is legibly, Such rate, not exceeding 40 per cent of prominently and indelibly printed on the retail price, as may be fixed by the each cell, or battery. Government by notification in the official Gazette, and different rates may be fixed with reference to different conditions and circumstances. (b) If not covered by clause (a) ... 200 per cent ad valorem. (3) Containers, covers and plates of 50 per cent ad valorem. batteries, except containers, covers and plates used as component parts of batteries which are subject to duty under sub-items (1) and (2) above.

First Schedule, item 55

55. Electric Bulbs and Fluorescent Tubes- (1) Electric Bulbs, all sorts- (a) If retail price, is legibly, Such rate, not exceeding 40 per cent of prominently and indelibly printed on the retail price, as may be fixed by the each bulb or its package, cover or Government by notification in the container.— official Gazette, and different rates may be fixed with reference to different conditions and circumstances. Item No. Description of goods Rate of duty (b) If not covered by clause (a) ... 200 per cent ad valorem. (2) Fluorescent tubes, all sorts- (a) If retail price is legibly, prominently and indelibly printed on each tube or its package, cover or container, and such retail price- (i) does not exceed Taka two and paisa 35 per cent of the retail price. fifty per foot. (ii) exceeds Taka two and paisa fifty per 45 per cent of the retail price. foot. (a) If not covered by clause (a) 200 per cent ad valorem.

First Schedule, item 56

56. Electric Fans and parts thereof- (1) Cabin, Carriage, Table fans ... Taka twenty-five per fan. (2) Ceiling fans ... Taka thirty-five per fan. (3) Pedestal fans ... Taka Fifty per fan. (4) All other fans ... 25 per cent ad valorem subject to a minimum of Taka fifty per fan. (5) Complete motors, stators and rotors 40 per cent ad valorem. other than complete motors, stators, and rotors used in the manufacture of fans on which duty is levied under sub-items (1), (2), (3) and (4).

First Schedule, item 57

57. Electrical goods, apparatus and appliances-Electrical goods, apparatus, appliances, Ten per cent ad valorem. equipment and fittings, not otherwise specified, including air-conditioners, boilers, water coolers, refrigerators, freezer, heaters, stoves, cooking ranges, hot plates, juice extracting machines, domestic grinding machines, switches, plags, regulators, electric irons and kettles and parts of all such electrical goods, apparatus, appliances, equipment and fittings.

First Schedule, item 58

58. Gas apparatus and appliances-Gas apparatus and appliances, all sorts, Ten per cent ad valorem. including boilers, heaters, stoves, cookers, cooking ranges and cooling and refrigerating equipment and parts of all such apparatus and appliances. Item No. Description of goods Rate of duty 59 Wires and cables-Electric wires and cables, all sorts, 7.50 per cent ad valorem. including telephone and telegraph wire and cables.— SECTION XV Sound Recorders and Reproducers. 60 Electrically operated gramophones, 10 per cent ad valorem. record players and other sound recording or reproducing machines. 61 Gramophone Records ... 10 per cent ad valorem. SECTION XVI Miscellaneous manufactured Articles. 62 Mechanical Lighters ... Taka three per lighter. “Mechanical lighters” means any mechanical or for causing portable and.— chemical contrivance ignition which is which operates by producing a spark or flame whether by itself or.— when brought into contact with gas, and includes a mechanical lighter issued from a factory in an requiring for.— incomplete state or its completion the addition of a flint. PATR II Services rendered by Hotels and Restaurants. (1) Hotels and Restaurants which do not serve alcoholic drinks nor exhibit floor shows.— All services, facilities and utilities including accommodation, catering, supplies and marchandise provided or rendered by a hotel or a restaurant. (a) the rent of which per day per room Nil does neither exceed Taka 5.00 nor the annual gross sale including rent exceeds Taka 50,000. Item No. Description of goods Rate of duty (b) the rent of which per day per room 1 per cent of the charges. exceeds Taka 5 but does not exceed Taka 10; or the annual gross sale including rent exceeds Taka 50,000 but does not exceed Taka 1,00,000. (c) the rent of which per day per room 2 per cent of the charges. exceeds Taka 10 but does not exceed Taka 15; or the annual gross sale including rent exceeds Taka 1,00,000 but does not exceed Taka 2,00,000. (d) the rent of which per day per room 5 per cent of the charges. exceeds Taka 15 but does not exceed Taka 25; or the annual gross sale including rent exceeds Taka 2,00,000 but does not exceed Taka 4,00,000. (e) the rent of which per day per room 10 per cent of the charges. exceeds Taka 25 ; or the gross sale including rent exceeds Taka 4,00,000. (2) Hotels, Restaurants or other establishment where alcoholic drinks are served or where cabaret or floor shows of any description are held on any day or night in a year. All services, facilities and utilities 20 per cent of the charges. including accommodation, catering, supplies, and merchandise rendered by a hotel, restaurant or an establishment. Explanation- “Hotel” means an establishment, organisation or place where rooms or suites of rooms, are let out on rent whether or not it has any arrangement for catering or provides any other services, facilities or utilities by whatever name called, and includes an establishment where floor shows are exhibited. “Restaurant” means an establishment, organisation or place where food or drinks are sold, whether or not it provides any other services, facilities or utilities by whatever name called, and includes an establishment where floor shows are exhibited.