Customs Tariff 1902 - Legislation

CUSTOMS TARIFF.

No. 14 of 1902.

An Act relating to Duties of Customs.

[Assented to 16th September, 1902.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff 1902.

Incorporation.

2. The Customs Act 1901 shall be incorporated and read as one with this Act.

Definitions.

3. In this Act, except where otherwise clearly intended—

“Tariff” means the Tariff proposed in the Parliament on the eighth day of October One thousand nine hundred and one.

“Tariff alteration” means any alteration of the Tariff since proposed in the Parliament.

Time of imposition of uniform duties.

4. The time of the imposition of uniform Duties of Customs is the eighth day of October One thousand nine hundred and one at four o’clock in the afternoon reckoned according to the standard time in force in the State of Victoria and this Act shall be deemed to have come into operation at that time.

Duties of Customs.

5. The Duties of Customs specified in the Schedule are hereby imposed according to the Schedule, as from the time of the imposition of uniform Duties of Customs or such other later dates as are mentioned in the Schedule in regard to any particular items, and such duties shall be deemed to have been imposed at such time and dates, and shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth on all goods dutiable under the Schedule imported into Australia after the time when such duties are deemed to have been imposed, or before such time if not entered for home consumption until after such imposition.

Validation of collections under Tariff proposals.

6. All Duties of Customs collected pursuant to any Tariff or Tariff alteration shall be deemed to have been lawfully imposed and collected, and no additional duty shall be payable on any goods on which duty was so collected, merely by reason that the rate at which the duty was so collected is less than the rate of duty specified in this Act, and no duty shall be payable in respect of goods delivered for home consumption free of duty pursuant to any Tariff or Tariff alteration.

THE SCHEDULE.

THE CUSTOMS TARIFF.

All goods to be free if not included among dutiable goods.

All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.

“Proof” or “Proof Spirit” means spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60° Fahrenheit has a specific gravity of 0 9198 as compared with that of distilled water at the same temperature.

“N.E.I.” means “not elsewhere included.”

“Departmental By-law” means By-law made by the Minister, and published in the Gazette.

“Proclamation” means proclamation by the Governor-General published in the Gazette.

IMPORT DUTIES.

Dutiable Goods.	Duties.	Special Exemptions.
Division I.—Stimulants.
1. Ale, Porter, and Other Beer, Cider, and Perry, containing not less than 2 % of proof spirit, viz.:—*
(a) In bottle per gallon	1s. 6d.
(b) Other per gallon	1s.
2. Spirits, viz.:—
(a) Spirits, † and spirituous compounds, n.e.i., when not exceeding the strength of proof per gallon	14s.
(b) When exceeding the strength of proof per proof gallon	14s.
(c) Amylic Alcohol and Fusel Oil per gallon	14s.
(d) Collodion per gallon	3s.
(e) Methylated per gallon	3s.; and on and after 18th April, 1902, 1s.
(f) Perfumed and Bay Rum per gallon	25s.
Bitters, Essences, Fluid Extracts, Sarsaparilla, Ginger Wine (on and after 14th August, 1902), Tinctures, Medicines, Infusions, and Toilet Preparations, containing—
(g) Not more than 25 per cent, of proof spirit per gallon	3s. 6d.
(h) Not more than 50 per cent, of proof spirit per gallon	7s.
(i) Not more than 75 per cent, of proof spirit per gallon	10s. 6d.
(j) If containing more than 75 per cent, of proof Spirit per gallon	14s.
(k) If containing spirit over proof to be charged as spirituous compounds per proof gallon	14s.

* Six reputed quarts or twelve reputed pints to be charged as one gallon.

† Case Spirits, in cases of two gallons and under, to be charged as two gallons; over two gallons, and not exceeding three gallons, as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division I. —Stimulants—continued.
3. Wine, Fermented, viz.:—
(a) Sparkling per gallon* N.E.I, (including Medicinal or Medicated and Vermouth)—	12s.
(b) In bottle per gallon†	8s.
(c) Other per gallon	6s.
(d) Containing more than 35 % of proof spirit, for each 1% of proof spirit over 35% up to and including 40% additional, per gallon	6d.
(e) Containing more than 40% of proof Spirit, per gallon	14s.
Division II.—Narcotics.
4. Opium, including as regards Smoking Opium the weight of the immediate containing package per 1b.	20s.; and on and after 15th November, 1901, 30s.
5. Tobacco, viz.:—
(a) Manufactured, including the weight of tags, labels, and other attachments per lb.	3s. 6d.; and on and after 21st November, 1901, 3s. 3d.	Tobacco destroyed for manufacture of Sheepwash or other purposes under Departmental By-laws
(b) Unmanufactured per lb.	3s. 6d.; and on and after 21st November, 1901, 3s. 3d.
(c) Unmanufactured, but entered to be locally manufactured into Tobacco, Cigars, or Cigarettes—to be paid at the time of removal to the factory per 1b.	1s. 6d.
(d) Cigars, including the weight of bands and other attachments per 1b.	5s. 6d. and 15 % ad val.; and on and after 22nd November, 1901, 6s. 3d. and 15 % ad val.
(e) Cigarettes, including the weight of the outer portion of each cigarette per 1b.	6s. 6d.
(f) Snuff per 1b.	6s. 6d.
Division III.—Sugar.
6. Glucose per cwt.	8s.
7. Sugar, viz.:—
(a) The produce of Sugar-cane per cwt.	6s.
(b) Golden Syrup and Syrups, n.e.i. per cwt.	6s.; and on and after 26th March, 1902, 3s.

*Three magnums, six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon — †Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.
Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division III.—Sugar—continued.
Sugar—continued.
(c) Molasses per cwt.	6s.; and on and after 26th March, 1902, free
(d) Other per cwt.	10s.
Division IV.—Agricultural Products and Groceries
8. Animals, living, viz.:—Cattle, Sheep, Pigs, and Poultry ad val.	20 %; and on and after 23rd November, 1901, free
9. Arrowroot per 1b.	1d.; and on and after 14th August, 1902, ½d.
10. Bacon and Hams, partly or wholly cured per 1b.	3d.
11. Biscuits per 1b.	l½d.; and on and after 27th November, 1901, 1d.
12. Blue, Laundry per 1b.	2d.; and on and after 27th November, 1901, 1d.
13. Broom Corn Millett per cental	4s.
14. Butter and Cheese per 1b.	3d.
15. (a) Candles, Tapers, and Night Lights; Solid Spirit Heaters, including the weight of the immediate containing package per 1b.	1½d.; and on and after 28th November, 1901, 1d.
(b) Stearine, Paraffine Wax, Beeswax, and Japanese or Vegetable Wax; also Lard and Refined Animal Fats per 1b.	1½d.; and on and after 28th November, 1901, 1d.; and on and after 14th August, 1902, ½d.
16.Cocoa and Chocolate, Ground or in any way manufactured, or with milk or other substance, Cocoa Butter, Caramel, Caramel Paste, and Caramel Butter per lb.	2d. and 15 % ad val.; and on and after 28th November, 1901, 1d. per 1b.
17. Coffee and Chicory, viz.:—
(a) Raw and kiln dried per 1b.	3d.
(b) Roasted, or Ground, and in liquid form, or with milk or other substance per 1b.	5d.

Schedule —continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IV.—Agricultural Products and Groceries—continued.
18. Confectionery, n.e.i., including bon-bons and mixed packets of confectionery containing trinkets (gross weight), sugar candy, cachous, and fruits crystallized or candied per 1b.	2d. and 15 % ad val.; and on and after 28th November, 1901, 2d. per lb.
19. Eggs per dozen	6d.
20. Fish, Fresh, viz.:—
Oysters per cwt.	2s. on and after 3rd April, 1902
21. Fruits and Vegetables, viz.:—
Fruits, Dried, viz.:—
(a) Currants per 1b.	2d.
(b) Dates per 1b.	1d. on and after 3rd April, 1902
(c) Raisins and other, including Peel and Ginger preserved (not in liquid) per lb.	3d.
(d) Vegetables, dried or concentrated ad val.	20 %; and on and after 28th November, 1901, 15 %
Fruits and Vegetables, n.e.i. (preserved in liquid, or partly preserved, or pulped)—
(e) Half-pints and smaller sizes per dozen	9d.
(f) Pints and over half-pints per dozen	1s. 6d.
(g) Quarts and over pints per dozen	3s.
(h) Exceeding a quart per gallon	1s.
(i) Fruits, n.e.i. per cental	2s.
(j) Vegetables, n.e.i. per cental	2s.; and on and after 14th August, 1902, 1s.
(k) Bananas per cental	1s. on and after 28th November, 1901
22. Grain and Pulse, n.e.i. per cental	1s. 6d.
23. Grain and Pulse, prepared or manufactured, viz.:—
(a) Oatmeal, Rolled Oats, Wheatmeal, Pearl Barley, Scotch Barley, Maizena, Corn Flour per 1b.	1d.; and on and after 29th November, 1901, ½d.
(b) Groats per 1b.	1d.; and on and after 3rd April, 1902, ½d.
(c) Bran, Pollard, and Sharps per cental	1s.
(d) N.E.I. per cental	2s. 6d.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IV.—Agricultural Products and Groceries—continued.
24. Hay and Chaff per cwt.	1s.
25. Honey, Jams, and Jellies; also Preserved Ginger in liquid (including the weight of liquid) per 1b.	2d.; and on and after 29th November, 1901, 1½d.
26. Hops per 1b.	6d.
27. Limejuice, and other Fruit Juices and Fruit Syrups (non-spirituous) per gallon	1s.; and on and after 29th November, 1901, 9d.
28. Linseed per cental	2s.	(a) For making Linseed Oil under Departmental By-laws
29. Linseed Meal per cental	4s.	(a) For making Linseed Oil under Departmental By-laws
30. Linseed Cake and Oil Cake per cental	1s.
31. Liquorice, viz.:—
(A) Crude per 1b.	1d.
(B) Other per 1b.	2d.
32. Macaroni and Vermicelli per 1b.	1d.
33. Malt, including granulated, maize, and rice malts per cental	6s.
34. Malt Extract, non-spirituous per 1b.	2d.
35. Matches and Vestas, viz.:—
For each 100 matches or vestas or part thereof—
(a) Wax per gross	1s.; and on and after 26th March, 1902, 6d.
(b) Wood or other per gross	6d.
36. Meats, Fish, Poultry, and Game, viz.:—
(a) Fresh, smoked, or preserved by cold Process per 1b.	1d.	(b) Meat preserved by cold process, on and after 29th November, 1901
(b) Potted or concentrated, including extracts of, and Caviare ad val.	20 %
(c) Preserved in tins or other air-tight vessels, including the weight of contents per 1b.	2d.; and on and after 14th August, 1902, 1½d.
(d) Sausage casings per 1b.	2d.; and on and after 3rd April, 1902, free
(e) Preserved Fish in tins or other airtight vessels, including the weight of liquids per 1b.	1d. on and after 3rd April, 1902
(f) N.E.I. per cwt.	5s.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IV.—Agricultural Products and Groceries—continued.
37. Milk—Preserved per 1b.	1½d.; and on and after 3rd December, 1901, 1d.
38. Mustard Seed per 1b.	2d.; and on and after 29th November, 1901, free
39. Mustard per 1b.	4d.; and on and after 29th November, 1901, 2d.
40. Nuts—Edible, viz.:—
(a) Cocoanuts, whole per cwt.	1s.	(c) Copra
(b) N.E.I., whole or prepared, including Cocoanuts, prepared per 1b.	2d.
41. Oilmen’s Stores, n.e.i., including Culinary and Flavouring Essences, Soap Dyes, Condition Foods, and other preparations used in the household ad val.	20 %; and on and after 14th August, 1902, 15 %	(d) Annatto, liquid and solid
		(e) Isinglass
		(f) Rennet liquid, in packages of not less than half-a-pint
42. Onions per cwt.	1s.	(g) Infants’ and invalids’ foods (special preparations of)
43. Peel, drained or preserved in brine, acid, or water, including the weight of liquid per 1b.	1d.	(g) Infants’ and invalids’ foods (special preparations of)
44. Pickles, Sauces, Chutneys, Olives, and Capers—
(a) Quarter-pints and smaller sizes per doz.	6d.
(b) Half-pints and over quarter-pints per doz.	1s
(c) Pints and over half-pints per doz.	2s.
(d) Quarts and over pints per doz.	4s.
(e) Exceeding a quart per gal.	1s. 4d.
45. Potatoes per cwt.	1s.
46. Rice, viz.:—
(a) Uncleaned per cental	5s. 3d.; and on and after 26th March, 1902, 3s. 4d.
(b) For manufacturing Starch, under Departmental By-laws per cental	6s. 3d.; and on and after 26th March, 1902, free
(c) N.E.I per cental	8s. 4d.; and on and after 26th March, 1902, 6s.
47. Sago and Tapioca per cental	4s.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IV.—Agricultural Products and Groceries—continued.
48. Salt, n.e.i. per ton	20s.; and on and after 30th November, 1901, 10s; and on and after 4th April, 1902, 15s.; and on and after 19th April, 1902, 12s. 6d.		(h) Salt, brown rock (i) Manures
49. Seed, Canary, Hemp, and Rape ad val.	15 %; and on and after 30th November, 1901, per cental, 1s 6d.
50. Seed, Cotton per cental	4s. on and after 4th April, 1902		(j) For making Methylated Cotton Seed Oil, under Departmental By-laws
51. Soap, viz.:—
(a) Perfumed, Toilet, and Medicated (including the weight of wrappers) per 1b.	4d.; and on and after 3rd December, 1901, 3d.
(b) N.E.I., including Polishing per 1b.	1d.; and on and after 3rd December, 1901, ½d.
52. Spices, viz.:—
(a) Unground, n.e.i., including Green Ginger per 1b.	2d.
(b) Ground, n.e.i. per 1b.	4d.
53. (a) Starch, including Starch in powdered form------ per 1b.	2d.
(b) Starch Flours, including rice meal, and rice, tapioca, and potato flours per 1b.	2d.; and on and after 14th August, 1902, ½d.
54. Straw per ton	5s.; and on and after 14th August, 1902, free
55. Table Waters, Aërated or Mineral, and preparations packed for household use for the production thereof; also Ale, Porter, and other Beer, Cider, and Perry containing less than 2 % of proof spirit ad val.	20 %		(k) Sparklets
56. (a) Tea per 1b.	2d. and 20 % ad val.; and on and after 21st March, 1902, free
(b) ” in Packets per lb.	3d. and 20 % ad val.; and on and after 21st March, 1902, free
57. Wine, unfermented per gallon	3s.

Schedule—continued.

Dutiable Goods.		Duties.		Special Exemptions.
Division V.—Apparel and Textiles.
58. Apparel and Attire and Articles n.e.i.— (a) Woollen or Silk, or containing wool or silk, partly or wholly made up (not being piece goods), including articles cut into shape ad val.	25 %		(a) Apparel and Attire—Minor Articles for:— Bindings and Stay and Boot Laces (except of Leather), Braids, Buckles and Buttons (not for adornment), Busk and Stay Fasteners, Protectors and Shields, Bodice and Skirt Steels, Ferretings, Filletings, Hooks and Eyes, Tapes, Webs, Waddings, Webbing, Wire, and Wire Ribbon (b) Bandages, Elastic Stockings, Leggings, Kneecaps, Thigh-pieces, and Wristlets, Surgical (c) Diving Dresses (d) Regalia, viz., Embroidery Woven Sashes (e) All Accoutrements, Badges, Buttons, Braid, and Lace for Naval and Military Uniforms, under Departmental Bylaws (f) Bags, Sacks, Packs and Bales for Bran, Chaff, Compressed Fodder, Potato, Onion, Ore, Coal and Wool; also Sugar Mats, and Corn and Flour Sacks
(b) Not containing wool or silk, partly or wholly made up (not being piece goods), including articles cut into shape, and dressed feathers ad val.	20 %; and on and after 5th December, 1901, 25 %

(c) Towels and Handkerchiefs, made of cotton or linen ad val.	15 % on and after 9th April, 1902



59. (a) Bags and Sacks, Calico, Hessian, Linen, and Meat Wraps, whether partly or wholly made ad val.	10 % on and after 9th April, 1902
(b) Bags and Sacks, n.e.i. ad val.	10 % on and after 18th April, 1902
60. (a) Blankets, Blanketing, Rugs, Lap Dusters, and Rugging; Carpets, Carpeting, Floor Cloths and Mats, n.e.i., Floor Coverings (including Felts and Pads), and Carriage Mats; Cuŕtains ad val.	20 %; and on and after 6th December, 1901, 15 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division V.—Apparel and Textiles—continued.
(b) Cosies, Cushions, Mantel and Furniture Drapery and Coverings, Bed-covers and Furnishings, n.e.i., whether partly or wholly made up; Frillings, Rufflings, Tucked Lawns, Pleatings, and Ruchings ad val.	20 %
61. Fur and other Skins, dressed or prepared, and hatters’ fur ad val.	15 %
62. Gloves, including Mittens and Flesh Gloves ad val.	20 %
63. Hats and Caps, viz.:—
(a) Men’s, Women’s, Boys’, and Children’s felt hats per doz.	10s. and 15 % ad val.; and on and after 7th December, 1901, 30 % ad val.
(b) Dress hats per doz.	48s.; and on and after 7th December, 1901, 30 % ad val.
(c) Hats and Caps, Sewn per doz.	3s.; and on and after 7th December, 1901, 30 % ad val.
64. Hats, Caps, and Bonnets, n.e.i., Hat and Bonnet Shapes, Felt Pullover Hoods, and Wigs and other articles of natural or artificial human hair ad val.	20 %	(g) Hats, Miners’ (h) Hats — Minor articles for:— Buckles, not for adornment Plaits (i) Helmets, Firemen’s


65. Parasols, Sunshades, and Umbrellas, viz.:—
(a) Containing Silk each	1s. 6d. and 15 % ad val.; and on and after 7th December, 1901, 30 % ad val.; and on and after 14th August, 1902, 20 % ad val.	(j) Parasols, Sunshades, and Umbrellas— Minor articles for:—Cups, Ferrules, Notches, Ribs, Rings, and Runners
(b) N.E.I. each	6d. and 15 % ad val.; and on and after 7th December, 1901, 30 % ad val.; and on and after 14th August, 1902, 20 % ad val.

Schedule—continued.

Dutiable Goods.		Duties.	Special Exemptions.
Division V. —Apparel and Textiles—continued.
Parasols, Sunshades, and Umbrellas—continued.
(c) Parasol, Sunshade, and Umbrella Handles, Sticks, and Fitups, whether mounted or not ad val.	10 % on and after 9th April, 1902; and on and after 14th August, 1902, free
66. Piece Goods, viz.:—
(a) Woollen, or containing wool, n.e.i. ad val.	20 %; and on and after 5th December, 1901, 15 %		(k) Felt Sheathing, Bunting (l) On and after 10th December, 1901, Saddlers’ Webs, Upholsterers’ Webs,. Collar Check, Saddlers’ Serge,, and Felt (m) Horsehair Cloth and Hop Cloth
(b) Coatings, Vestings, Trouserings, n.e.i., Flannels, and Flannelettes ad val.	20 %; and on and after 5th December, 1901, 15 %
(c) Silk, or containing silk or having silk worked thereon ad val.	15 %		(n) Milling Silk
(d) Velvets, Velveteens, Plushes, Ribbons, Galloons, Lace, Lace Flouncings, Millinery Nets, and Veilings—all kinds and materials ad val.	15 %
(e) Cottons and Linens, viz., Blue Frocking, Butter and Cheese Cloth, Calico, white and grey, Drills, Duck, Dungaree, Jeans, Moleskins, Oil Baize, Leather Cloth, Sheetings (including Forfar, Dowlas, and Flax), Shirtings, White, and Oxford, Cambridge, and Harvard, Ticks, Towellings, Window Nets, and Hollands ad val.	10 %; and on and after 4th December, 1901, free; and on and after 5th April, 1902, 5 % ad val.
(f) Corduroy, Imitation Moleskins, Zephyrs, Galateas, Shirtings not being Flannelette, and Denims ad val.	15 %: and on and after 4th December, 1901, free; and on and after 5th April, 1902, ad val. 5 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division V.—Apparel and Textiles—continued.
Piece Goods—continued.
(g) Cotton and Linen Piece Goods, n.e.i., ad val.	15 %; and on and after 4th December, 1901, 10 %; and on and after 5th April. 1902, ad val. 5 %	(o) Tent and Sail Canvas and Duck, Hessians, and Brattice Cloth
(h) Cotton and Linen Piece Goods, n.e.i. (including Dungaree, Denim, and Moleskin) ad val.	5 % on and after 5th April, 1902
67. Piece Goods, to be used in the manufacture of cloth made waterproof with india-rubber pursuant to Departmental Bylaws ad val.	10 % on and after 7th December, 1901; and on and after 18th April, 1902, 7½ %
68. (a) Socks and Stockings, Cotton ad val.	10 % on and after 9th April, 1902
(b) Socks and Stockings, woollen or containing wool ad val.	15% on and after 4th September, 1902
69. Tents, Tarpaulins, Sails and Flags ad val.	20 %; and on and after 7th December, 1901, free; and on and after 18th April, 1902, 5 %
70. Trimmings, Mantle Dress Bonnet and Hat n.e.i., including flowers, undressed feathers, and embroideries in the piece ad val.	15 %
71. Yarns, partly or wholly of Wool ad val.	15 %; and on and after 7th December, 1901, 10 %; and on and after 4th September, 1902, 5 %	(p) Yarn, Angora

“Wool” or “Woollen” includes all manufactures from wool, hair, or fur.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery.
72. Ammunition, viz., Shot, Bullets and Slugs per cwt.	7s. 6d.; and on and after 10th December, 1901, 5s.
73. Arms, viz.:—
(a) Revolvers, Pistols, Air Guns and Air Pistols, Bayonets, Swords, Fencing Foils and Masks, Gun, Revolver and Pistol Covers Cases and Fittings, Loading Tools, and Cartridge Belts ad val.	15 %	(a) Arms, viz.:—Rifles, Military and Match, including Cadet Rifles
(b) Rifles, n.e.i., Shot Guns - ad val.	15 %; and on and after 10th December, 1901, 10 %
74. Iron, Plate and Sheet,* viz.:—
(a) Plain Galvanized per ton	15s.; and on and after 10th December, 1901, free
(b) Corrugated Galvanized per ton	30s.; and on and after 10th December, 1901, free
(c) Iron, Galvanized, Plate, and Sheet per ton	15s. on and after 9th April, 1902
75. Lamps and Lampware, n.e.i., and Lanterns and Lamp Stoves and all parts thereof (except Chimneys, Shades, and Globes, Gasaliers, and Electroliers) ad val.	20 %; and on and after 10th December, 1901, 15 %
76. Lead, Sheet and Piping per cwt.	2s. 6d.; and on and after 10th December, 1901, free

* To continue only until the coming into force of “Division VIa., Metals.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
77. Mangles, Clothes-wringers, and Washing Machines ad val.	20 %; and on and after 14th August,1902, 15 %; and on and after 4th September, 1902, 12½ %
78. Manufactures of Metal, viz.:—		(b) Agricultural Machinery and Implements, viz.:— Chaffcutter Knives, Hand-worked Seed Wheel Drills and Hand-worked Cultivators, Huskers, and Shellers, Horse Rakes, Lucerne Bunchers, Maize Harvesters and Binders, Maize Huskers and Shredders, Milking Machines, Mowers, Potato Raisers, Rakes and Ploughs combined, Root Cutters, Straw Stackers, Strawsonizers, and other Field-spraying Machines, Threshing Machines, Winnower Forks (wood and steel) (c) Apparatus—Diving (d) Crucibles (e) Engines—Fire (f) Machinery and parts thereof, viz.:— Automatic Stokers Blowers for Smelting Furnaces Briquetting Machinery Coke Rams or Pushers, Steam or Hydraulic Indicators, Steam Engine Manganese Steel Parts—that is parts that are made of steel containing not less than 7 per cent, of Manganese, and that are used for and worn in grinding or crushing or pulverising material by coming in actual contact therewith Patent Porcelain and Steel Rollers for Flour Mills Roll Shells Rollers, steam road Zinc Refining Retorts (g) Machinery (not including Motive Power, Engine Combination, or Power Connexions, if any), viz.:— Automatic Can Making and Closing Machines Cream Separators, Testers, and Pasteurizers
(a) Agricultural, Horticultural, and Viticultural Machinery and Implements, n.e.i., including Shares and Plough Plates cut to shape, Horse Gears; and Roadmaking Ploughs, Scoops, Horse Road Rollers, and Machines ad val.	15 %; and on and after 4th September, 190 2, 12½ %
(b) Mould Boards, Sheep-shearing Machines, Engines, Portable, fixed on a locomotive boiler horizontally, with wheels and shafts, suitable for transport, Traction Engines ad val.	15 %; and on and after 13th December, 1901, free

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
Manufactures of Metal— continued.		Machinery, &c.—continued. (g)—continued. Garment Drafting Machines Jewellers’ Polishing Lathes Knitting Linotype, Monotype, Monoline, and other Type Composing Machines Log Band Saw-mills Machinery for Scouring, Washing, Carding, Spinning, Weaving, and Finishing the Manufacture of Fibrous Materials Machinery for the Manufacture of Paper and for Felting Printing Machines and Presses, and Machinery used exclusively for and in the actual process of Electrotyping and Stereotyping; Aluminium Rotary Graining Machines Sewing Machines Soap Cutting Machines Stitching Machines Typewriters Machine tools, as follow:— (h) Bookbinding. —Backing, Bench Presses, Bevelling, Binding, Blocking, Book Rolling, Book Rounding, Case Rolling, Case Cleaning, Case Making. Cutting, Eyeleting, Embossing, Finishing Press and Stand, Folding, Glueing, Indexing, Laying Presses, Nipping Presses, Numbering, Paging, Paring, Perforating, Punching, Ruling, Scoring, Stand Presses, Stapling, Trimming, Wire Stitching Machines (i) Bootmaking. —Accessories to Stitching Machines (being —Gem Insole, Inseam Trimming, Stitch Separating, Turn Moulding, Welt Beating), Button Fastening, Channel. Openers, Counter Moulders, Hooking, Pattern Cutting and Grading, Pegging, Power Hammer, Pricker, fair stitch; Rand Compressing, Rand Splitting, Rand Turning, Sole Rounding, Standard Screwing, Staple Fasteners, Strap (Printing and Covering), Treeing, Tying (Shoe), Upper Blocking and Cleaning, Vamp Beading, Folding, and Marking

(c) Cutlery, n.e.i. (including Manicure Sets and Knife Sharpeners); also Instruments, Drawing, Mathematical and Surveying ad val.	15 %

(d) Nails, n.e.i., viz.:— Horse-shoe Nails per cwt.	7s.; and on and after 13th December, 1901, 5s.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
Manufactures of Metal—continued.		Machinery, &c.—continued. Machine Tools—continued.
		(j) Brushmaking. — Boring, Cutting, Filling, Flue or Bottle Brush Machine, Shaping, Trimming
		(k) Glass Making and Working.— Bevelling Machines, Bottle making, Patent Presses, Roughing Mills, Sandblasting, Standard Iron-frame Plate-glass Polishers
(e) Wire and other, and Spikes, Staples, Brads and Tacks per cwt.	3s.	(l) Hatmaking. — Hydraulic Blocking Press for making Straw Hats
		(m) India Rubber Working. — Hose Machines, Steel Stamps, Steel Tire Mandrils, Spreading, Tread Drums, Washer Cutting
		(n) Metal Working.—Arbor or Mandrel Presses, Bolt Making, Cropping, Cutter Making; Cutters, lead and brass, Finning, Machine Tools for Electrotyping, Stereotyping, and Photo Engraving, viz.:— Backing Presses, Bevelling, Casting Moulds, Curved Cutting off Cylinder, Curved Finishing Cylinder, Curving for Electroplate, Electrotype, Engravers’ Elliptographs, Hydraulic Moulding Presses, Matrix Rolling, Plate Thinning, Rotary Bevellers, Rotary Edging Machine, Rotary Planing Machines, Routing Machines, Shaving, Squaring, Trimming Caulking and Chipping, Cold Tire Setting Machines, Facing, Flanging, Horseshoe, Mitreing, Nail Making, Measuring Machines, Profiling, Riveting, Rivet Making, Straightening, Type-casting and Finishing Machines, Washer Making, Welding, Wire Netting, Hydraulic Wheel Presses, Lathes, Drilling, Slotting, Shaping, Sawing, Grinding, Milling, Keyseating, Nut-finishing, Tapping, Screwing, Planing, Tooth wheel or Gear-cutting, Forging, Nut-making, Centering, Chucks for lathes, Blowers used for
(f) Tanks, containing goods or empty, for every 100 gallons or part thereof.	3s.; and on and after 14th December, 1901, free

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued
Manufactures of Metal— continued.		Machinery, &c.—continued. Machine Tools—continued.
		(n)—continued. foundry and mining purposes, Pneumatic Hammers, Steam Hammers, Milling Machine Cutters to make Lathing out of Metal Sheets Machines for making Metallic Capsules Punching and Shearing Machines
		(o) Paper Finishing, Cutting, and Folding. — Bending and Creasing. Cutting, viz.:— Card Guillotine, Label, Lever, Millboard, Rotary Cutting and Grooving, Rotary Cutting and Scoring:— Damping, Envelope Making, Glazing, and Hot Rolling, Labelling, Machines for Coating and Finishing, Paper Bag and Paper Box Making, Varnishing Paper, Wrapping
(g) Weighing Machines, Weigh bridges, and Scales, n.e.i., also Cash Registers, Computing Machines, and Attachments ad val.	20%
		(p) Saddlers’ and Harness Makers’ and Bagmakers’—Creasing, Leather Printing Presses and Plates, Pinking, Strap-cutting, Riveting, Creasing, Stitch Pricking, Trace trimming Machines and Presses and Dies for Loops
		(q) Stone Working.— Litho. Stone Grinding
		(r) Tanning.—Tanners’ Squeezing Machines, Shaving Machines, Whitening and Blackening Machines, Measuring Machines
		(s) Tile, Pipe, and Brick Making. —Blungers, Filter Presses, Grinding Mills (for Enamels, Colours, Glazes, and Flint), Magnetiser, Moulding Machines, Press Stamps, Sifters, Stilt Spur, and Thimble Pressers
(h) Engines, Gas and Oil, and High-speed Engines and Turbines, water and steam ad val.	15% on and after 18th April, 1902; and on and after 4th September, 1902, 12½%
		(t) Wood-working.—Sawing, Joining, Planing, Moulding, Surfacing, Tenoning, Tonguing and Grooving, Trying Up, Sand-papering, Dovetailing, Mortising, Boring, Saw-sharpening, Rounding, Saw-brazing, Spoke making, Wheel-making Lathes, and Copying Lathes; Cask-making Machines, viz.:— Rounding and Bevelling,

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
Manufactures of Metal— continued.		Machinery, &c.—continued. Machine Tools—continued.
		(t)—continued. Combined Hoop Punching, Shearing, Splaying, and Bending, Hoop Splaying and Bending, Stave Jointing, Chiming, Crozing, and Dowelling
		(u) Miscellaneous. — Rock-boring Percussion Drills, Grinding and Polishing Discs, Lens-cutting Machines, Lens-drilling Machines, Lens Measures, Punching and Eye-letting Machines
		(v) Any machinery, machine tool, or any part thereof specified in any proclamation issued by the Governor-General in pursuance of a joint address passed on the motion of Ministers by both Houses of the Parliament, stating that such machinery, machine tool, or part cannot be reasonably manufactured within the Commonwealth, and that it should be admitted free Metals and Manufactures of Metal—
(i) Engines ad val.	25%; and on and after 17th January, 1902, 20%; and on and after 19th April, 1902, 15%; and on and after 4th September, 1902, 12½%
		(w) Aluminium, Bronze, Yellow Metal, Britannia Metal, Nickel, and German Silver, viz.:—Pigs, Ingots, Scrap, Blocks, Bars, Strips, Sheets, and Plates
(j) Boilers, Pumps, Machines, and Machinery, n.e.i. ad val.	25%; and on and after 18th January, 1902, 20%; and on and after 19th April, 1902, 15%; and on and after 4th September, 1902, 12½%
		(x) Anchors, over 10 cwt.
		(y) Anodes and Hooks for Plating purposes
		(z) Bolts, Carriage (⅜ of an inch and under in diameter and 4 inches and under in length)
		(aa) Brass, viz.:— Scrap, Bars, Sheets, Pipes, Tubes, and Strips
		(ab) Capsules, Metallic
		(ac) Chains, N.E.I.
		(ad) Copper, viz.:—Strips, Scrap, Bars, Sheets, Pipes, and Tubes, Prepared Plates for Engravers and Lithographers
(k) Axles and Springs ad val.	25%; and on and after 18th January, 1902, 15%	(ae) Cylinders for Anhydrous Ammonia and for Gas
		(af) Discs, Plough and Harrow
		(ag) Droppers, patent steel of all lengths

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
Manufactures of Metal—continued.		Metals and Manufactures of Metal —continued.
		(ah) Electrical Materials, viz.:— Accumulators or Storage Batteries, including Glass Cells used therewith, Cable and Wire (covered), Carbons, Incandescent Lamps, Testing Meters and Instruments, Dry Cells, Translators, Porcelain fittings complete (including lampholders), except switches over 4 inches in the base; insulating tapes, meters, arc lamps and accessories, resistance coils, rheostats, static transformers and terminals
		(ai) Eyelets
		(aj) Fasteners, Machine belt
		(ah) Fire Extinguishers, hand
		(al) Iron and Steel Tubes or Pipes (except riveted or cast) not more than 6 inches internal diameter, including Flexible Metal Tubes, Galloway and Vertical parallel Boiler Tubes, Water Bore Casings, Wrought Iron fittings for wrought-iron pipes
(l) Mixed Metal - ware ad val.	25%; and on and after 18th January, 1902, 15%
		(am) Lamps, Miners’ Safety
		(an) Last Thimbles and Block Fasteners
		(ao) Leaf and Foil
		(ap) Locks, including knobs, keys, escutcheons, and staples
		(aq) Pins, viz., gimp, solid-headed short toilet, plain wire hair, plain safety
		(ar) Platinum, viz., bars, strips, sheets, plates, retorts, pans, condensers, tubing, or pipes
(m) Plated Ware and Plated Cutlery ad val.	25%; and on and after 18th January, 1902, 20%
		(as) Printers’ Materials, viz.:— Circles, Clumps, Curves, Knives (paring), Rules, Leads, Slugs, and Type
		(at) Rabbit Traps, Dog Traps, Vermin Traps
		(au) Rods for nail making
		(av) Saddlers’ and Harness Makers’ Materials, viz.: — Saddle Trees, Saddlers’ Tacks and Nails, Snaps (Harness and Halter), Spurs, and Spur Boxes
		(aw) Scales, viz., chemical, analytical, and assay
		(ax) *Scrap Iron and Steel, and subject to Departmental By-laws, materials for use as scrap iron

* To continue only until the coming into force of “Division VIa., Metals.”

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
Manufactures of Metal— continued.		Metals and Manufactures of Metal —continued.
(n) N.E.I. ad val.	25%; and on and after 22nd January, 1902, 20%	(ay) Screw hooks, eyes and rings
		(az) Screws (table and music-stool)
		(ba) Ships’ Fittings, viz.:—Propellers, blades, and bosses, liners for cylinders, shafting, winches, windlasses, steering gear, feed-water heaters, feed pumps, evaporators, and auxiliary condensers. Provided such fittings form duplicate parts of and are used in connexion with the ship in or for which they were imported
		(bb) Standards, steel fencing of all lengths and pillars
		(bc) Steel and Steel-rimmed wheels for coal or shale trucks and waggons
		(bd) Steel, band or ribbon for making band-saws or band-knives
(o) Screws, n.e.i. ad val.	25%; and on and after 18th January, 1902, free
		(be) Steel Knives for tobacco cutters and tin openers
		(bf) Steel, rough-shaped, for chaff-cutter and other knives
		(bg) Tin Plates, plain
		(bh) Tinned Copper Sheets
		(bi) Tools of Trade, not being Machines, viz.: — Adzes, Axes, Hatchets, Tomahawks, and Cleavers, Augers and Auger Bits, Awls and Awl Hafts, Bevels, Bookbinders’ Tools (including knives), Bootmakers’ Tools (including knives), Borers (angular), Boxes, and Pins for Vises, Braces and Bits, Braces (ratchet), Bricklayers’ Line Pins, Bruzzers. Buffers (Farriers’). Bung Borers, Burnishers, Callipers, Cards (file and wool), Carvers’ Tools, Chisels and Gouges, Clamps, Combs (graining), Caulking Irons, viz., Single crease (or making), Horsing, Sharp, Spike, Trenail, Jerry, Deck, and Reaming (or Busters), Pen Mauls, Compasses, viz., Carpenters’, Coopers’, and Engineers’; Coopers’ Tools, Cutters (bolt, glass, mitre, and pipe), Diamonds (Glaziers’), Diggers (post hole), Dowel plates, Dowel rounders, Drills, Drills (for machine use), Drills (machine, for hand use), Engravers’ Tools Expanders (tube), Fencing Crimpers,
(p) Mining Machinery n.e.i. ad val.	15% on and after 10th April, 1902; and on and after 4th September, 1902, 12½%

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery— continued.
Manufactures of Metal— continued.		Metals and Manufactures of Metal —continued.
		(bi)—continued. Tools of Trade, not being Machines—continued. Files and Rasps, Forks (coal, coke, sluice, stone, and miners’), Forks (digging, hay, stable, and tanners’), Froes (shingle), Gas-burner Taps (or Plumbers’ Combination Tool), Gauges, Gimlets, Glaziers’ Tools (including knives), Grafting Tools, Hammers (except napping, spalling, quartz, coal, brick, and sledge), Hoes (garden and plantation), Holdfasts (bench), Hooks (bush, fern, furze, hop, reap, sail, slashers, spud, and weed), Irons (bick, charcoal, creasing, crimping, croze, flagging, goffering, pinching, pinking, plane, saddlers’, shaving, and spokeshave), Irons (Hatters’ Italian, Smoothing, Cloth Manufacturers’ and Tailors’), Jiggers, Jointers, Knives (hay, cane cutting, farriers’, striking), Lithographic Tools, Masons’ Tools, Mattocks, Mill Bills, Mortars and Pestles, Metal mitre boxes, Miners’ Picks and Metal Bound Pick Handles, Moulders’ Tools, Nail Drawers (hand), Needles and Bodkins, Painters’ Tools (metal), including knives, Piano Tuners’ Tools, Pickers (fruit), Pill Rounders, Pincers and Nippers (end cutting), Pipes— blow (for use by mouth only), Planes, Plasterers’ Tools, Plates (draw and screw), Pliers, Presses (capsule, for bottling by hand). Printers’ Tools, viz.:—Blocks for mitreing, Chases, Gauge and Laying-on Pins, Galleys, Gold Knives, Imposing Surfaces, Keys, Levigators, Metal Furniture, Moulds for making Rollers, Palette Knives, Quoins (metal) and Locking-up Apparatus, Quotations, Roller Frames and Stocks, Rolls and Fillets, Sticks (composing, side, and foot, shooting), Tweezers, Typeholders;
(r) Electrical Machinery ad val.	15 % on and after 10th April, 1902; and on and after 4th September, 1902, 12½ %
(s) Electrical Appliances, n.e.i. ad val.	15 % on and after 10th April, 1902; and on and after 4th September, 1902, 12½ %
79. Rails, Fish Plates, Fish-bolts, Tie plates, Switches, Points, Crossings, and Intersections for Railways and Tramways ad val.	15 %; and on and after 4th September, 1902, 12½ %

Schedule—continued

Dutiable Goods.	Duties.	Special Exemptions.
Division VI.—Metals and Machinery—continued.
		Metals and Manufactures of Metal —continued.
		(bi)—continued. Tools of Trade, not being Machines—continued. Punches, Rakes (hand), Reamers, Ring Sizes and Sticks (metal), Rippers (Slaters’) Rollers (Grainers and Paperhangers’), Routers (Wheelwrights’), Rules, Tapes and Chains (measuring), Saddlers’ and Harnessmakers’ Tools (including knives), Saws, Scrapers (cabinet, deck, dough, horse, pig, plumbers’, and tube), Screws (bench), Screw - drivers, Scribes, Scythes, Sets (Rivet and Saw), Shears, viz.:—Brushmakers’, Garden, Printers’, Pruning, Sheep, and Tinsmiths’; Shovels and Spades, Sickles. Smelting Tools, viz.:—Ladles, Slag Scrapers, and Rable Heads; Spoke Trimmers, Snips (Tinsmiths’), Spanners, Spatulas, Spirit Levels, Spoke-shaves, Shaves, and Spoke Trimmers, Squares, Squeezers (cork, hand), Standards (bench), Stereo Tools, Stocks and Dies and taps for same, Stops (bench), Strainers (wire), Stretchers (carpet and hat), Suppository Moulds, Surface Plates, Tanners’ and Curriers’ Tools (including knives), Tinsmiths’ Tools, Trammel Heads or Points, Trowels, Turnscrews. Vehicle Makers’ Tools, viz.:—Counter Sinks, Cutters (plug and washer), Draw Knives, Drill Holders, Reamers, and Tire Measurers; Vises, Watchmakers’ and Jewellers’ Tools, Wrenches (including pipe wrenches)
80. (a) Rolled Iron or Steel Beams, Channels, Joists, Girders, Columns, Trough and Bridge Iron or Steel, not drilled or further manufactured; Shafting, cold rolled, turned, or planished; also Bolts and Nuts ad val.	20 %; and on and after 22nd January, 1902, 15%; and on and after 4th September, 1902, 12½ %
(b) Barbed Wire ad val.	20 %; and on and after 23rd January, 1902, 10 %
		(bj) Washers and Rivets (bk) Wedgers, patent, for droppers and Standards (bl) Wire n.e.i., Wire Netting, Wire Cloth, Wire Gauze (bm) Zinc, Bar, Scrap and Sheet, and Circles and Ingots bored or unbored for cyanide gold process (bn) Zinc Blocks for Marine Boilers

Schedule — continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VIa.—Metals and Machinery.
To come into operation on dates to be fixed by Proclamation, and exempt from duty in the meantime, except as to Iron Galvanized, Plate and Sheet. Proclamation to issue so soon as it is certified by the Minister that the Manufacture to which the Proclamation refers has been sufficiently established in the Commonwealth, according to the provisions of any law relating to bonuses for the encouragement of Manufactures or to the establishment of Manufactures under the direct control of the Commonwealth or State Governments, but no Proclamation to issue except in pursuance of a Joint Address passed on the motion of Ministers by both Houses of Parliament, stating that such Manufacture is sufficiently established
81. Iron and Steel—
(a) Scrap Iron and Steel, and Pig Iron
(b) Ingots, Blooms, Slabs, Billets, Puddled Bars and Loops, or like crude Manufactures less finished than Iron or Steel bars, but more advanced than Pig Iron (except Castings)	10 % ad val.
(c) Bar, Rod, Angle, Tee, Sheet, Plate, Wire and Hoop, except Galvanized Plate and Sheet ad val.	10 %
(d) Galvanized and Tinned Plate and Sheet ad val.	10%
(e) Machinery, Machines, and Parts—
Reapers and Binders ad val.	15 %
Other Machinery, Machines, or Parts, referred to in Proclamation ad val.	15 %
(f) Wire Netting ad val.	10 %
(g) Iron and Steel Tubes and Pipes, not dutiable under Division VI. ad val.	10 %
(h) Spelter ad val.	10 %
Division VII.—Oils, Paints, and Varnishes.
82. Blacking, including Dressings, Soaps, Oils, Inks, Pastes, Polishes, Stains, and Varnishes for Leather; Berlin and Brunswick Blacks, Furniture Oil Paste and Polish, and Bronzing and Metal Liquids and Powders ad val.	20 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VII.—Oils, Paints, and Varnishes—continued.
83. (a) Greases, Axle, and Thickened or Solidified Oils; Solid or Viscous Compounds for lubricating, and Tallow unrefined, in packages not exceeding 4 lbs. in weight per cwt.	4s.
(b) N.E.I. per cwt.	4s.; and on and after 19th February, 1902, 2s.
84. Oils—
(a) Cotton Seed, in bulk or otherwise per gal. Other (including Castor), in vessels not exceeding one gallon, viz.:—	2s.
(b) Quarter pints and smaller sizes per doz.	6d.
(c) Half-pints and over quarter-pints per doz.	1s.
(d) Pints and over half-pints per doz.	2s.
(e) Quarts and over pints per doz.	4s.
(f) Over a quart per gal. In vessels exceeding one gallon, viz.:—	1s. 4d.
(g) Olive per gal.	1s. 4d.		(a) Oil, viz.:—Coal Tar, China, Fish, including Cod (unrefined), Seal, Whale, Penguin, Petroleum (crude), Degras, Sod, Wood Naphtha, Mirbane, and Turpentine
(h) Castor, Colza, Linseed, Mineral Spirit Oils, n.e.i., and Cotton Seed when methylated pursuant to Departmental By-laws per gal.	6d.
(i) Lubricating (Mineral) and Mineral n.e.i. per gal.	3d.
(j) Kerosene per gal.	3d.; and on and after 26th March, 1902, free
(k) Naphtha, Benzine, Benzoline, Gasoline per gal.	½d. on and after 12th April, 1902
(l) Solar Oil, Residual Oil per gal,	½d. on and after 12th April, 1902; and on and after 4th September, 1902, ¼d.
(m) N.E.I. per gal	6d.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VII.—Oils, Paints, and Varnishes—continued.
85. Paints and Colours, viz.:—
(a) Ground, in liquid	1s. per cwt. and 15 % ad val.; and on and after 19th February, 1902, 2s. per cwt.
(b) Prepared for use	1s. per cwt. and 15 % ad val.; and on and after 19th February, 1902, 4s. per cwt.
(c) Colours Dry, Dry White Lead, and Patent Dryers and Putty per cwt.	1s.	(b) Ceramic colours (c) Colours, Artists’ (d) Dyes
(d) Whiting per cwt.	6d.
86. Varnishes, Varnish Stains, Lacquers, Enamels, Japans, Liquid Sizes, Patent Knotting, Oil and Wood Finishes, Petrifying Liquids, Damp Wall Compositions, Lithographic Varnish, Terebine, Liquid Dryers, and Gold Size	1s. per gallon and 15 % ad val.; and on and after 19th February, 1902, Is. 9d. per gallon	(e) Lamp, Ivory, Bone, and Vegetable Blacks (f) London Purple and Paris Green (g) Prepared Glazes for Pottery (h) Sulphate of Copper (i) Ultramarine Blue
Division VIII.—Earthenware, Cement, China, Glass, and Stone.
87. Cement, Portland, Plaster of Paris and other like preparations having Magnesia or Sulphate of Lime as a basis, also Gypsum, not prepared per cwt.	1s.; and on and after 20th February, 1902, 9d.
88. China, Parian, and Porcelain Ware and Mosaic Flooring ad val.	20 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VIII.—Earthenware, Cement, China, Glass, and Stone—continued.
89. Earthenware Brownware and Stoneware, n.e.i., and Tiles, n.e.i.	6d. per cubic foot and 15 % ad val.; and on and after 20th February, 1902, 20 % ad val.	(a) Earthenware, viz.: — Spurs, Stilts and Thimbles
90. Filters of all kinds, fire and glazed bricks, fire lumps, Fireclay Manufactures, n.e.i., Asphalt Tiles and Roofing Tiles ad val.	15 %	(b) Fire Bricks for special use in Reverberatory Furnaces
		(c) Crucibles, Scorifiers, Roasting Dishes, Muffles, Assay Furnaces, and Cupels
91. Glass, viz.:—
Bent, bevelled, heraldic, sandblasted, enamelled, embossed, etched, silvered, and cut; corners cut, bevelled, or engraved; panes, prisms, and all other framed with metal ad val.	20 %	(d) Glass, viz.:—Lenses, n.e.i., Locket, Brooch, and Watch Glasses
92. Glass, viz.:—
(a) Polished Plate, n.e.i. per 100 superficial feet	10s.
(b) Sheet per 100 superficial feet	2s.
(c) Polished Plate, each plate not exceeding 7 superficial feet per 100 superficial feet	5s. on and after 12th April, 1902
(d) Polished Plate, each plate exceeding 7 superficial feet and not exceeding 12 superficial feet per 100 superficial feet	7s. 6d. on and after 12th April, 1902	(e) Scientific Instruments and Apparatus, viz.:— Instruments for measuring the density of liquids, including Hydrometers, Saccharometers, Lactometers, Salimometers, and Barkometers (f) Scientific Apparatus (glass), viz.:—Beakers, Flasks, Test Tubes, Vacuum Tubes, Burettes, Pipettes, Weighing Bottles and Tubes, Eudiometers, Nitrometers, Radio-meters, Fat Extraction Tubes, Filter Pumps, Gas Washing, Reduction and Absorption
93. Glass, n.e.i.; also Seltzo-genes and Accessories and Syphon Bottles ad val.	15 %
94. Glassware, viz.:— Empty Wine and Beer Bottles ad val.	10 % on and after 16th April, 1902

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division VIII. —Earthenware, Cement, China, Glass, and Stone—continued.
95. Glassware, n.e.i.	8d. per cubic foot and 15 % ad val.; and on and after 21st February, 1902, 20 % ad val.	Bulbs and Tubes, Test Measures in centimetres and grains; also Carbonic Acid, Sulphuretted Hydrogen, Decomposing Water, and Bacteriological Apparatus of Glass (g) Screens, Process Engravers’ (h) Bottles, empty, of not more than five fluid drams capacity
96. Glassware, viz.:— Bottles over 5 fluid drams and not exceeding 9 fluid ounces in capacity, when containing goods not subject to ad valorem duty, except flasks containing spirits and bottles containing wine per doz.	2d. on and after 16th April, 1902
97. Gelatine, Sheet per 1b.	2d.
98. Glue, Gelatine, n.e.i., and Cements, n.e.i., including mucilage and printers’ roller composition ad val.	20 %	(i) Dry Gums, Shellac, Dextrine Sandarach, and Mastic
99. Stone, including Marble and Slate, viz.:—
(a) Monumental, wrought per cubic foot	5s. and 15 % ad val.; and on and after 21st February, 1902, 25 % ad val.	(j) Bath Bricks
		(k) Oil and Whet Stones; also Lithographic and Emery Stones
		(l) Pestles and Mortars—Agate
		(m) Stone, viz.:—Sawn or in the rough, n.e.i.
(b) Wrought, n.e.i. ad val.	20 %
(c) Unwrought marble ad val.	10 %
(d) Roofing Slates and unwrought slate slabs ad val.	15 %
Division IX.—Drugs and Chemicals.
100. Acetic Acid, Extract or Essence of Vinegar, and Vinegar—
(a) Containing not more than 6 per cent, of absolute acid per gal.	6d.
(b) Containing more than 6 per cent., but not more than 30 per cent. per gal.	2s. 6d.
(c) For every extra 10 per cent, or part of 10 per cent. per gal.	10d.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IX.—Drugs and Chemicals—continued.
101. Acids, viz.:—
Muriatic, Nitric, and Sulphuric ad val.	15 %
102. (a) Carbonate of Ammonia per cwt.	5s.
(b) Carbide of Calcium per cwt.	5s.; and on and after 26th February, 1902, free
103. Drugs and Chemicals, viz.:—
Salicylic and Boric Acids; Sulphites and Bisulphites of Potassium, Sodium, Calcium, and Magnesium, and-Foaming Powders and Liquids ad val.	20 %
104. Insecticides, Sheep-washes, and Disinfectants, n.e.i., including Coal-tar preparations for such purposes ad val.	15 %; and on and after 26th February, 1902, free
105. Medicines, viz.:—Patent and Proprietary Medicines, and other Medicinal Compounds, not chemical; medicinal extracts, essences, juices, infusions, solutions, and syrups; pills, pilules, tabloids, tablets, capsules, cachets, suppositories, plasters, poultices, salves, ointments, liniments, pastes, medicated confectionery, medicinal waters and oils, n.e.i.; and medicines for animals ad val.	25 %; and on and after 26th February, 1902, 15 %	(a) Essential Oils, non-spirituous
		(b) Bacteriological Products and Serum
		(c) Carbonate and Bicarbonate of Soda, Tartaric Acid, Cream of Tartar, and Citric Acid
106. Opium, Medical Preparations containing	30s. per 1b. of opium contained therein, when not dutiable at a higher rate under the heading of medicine

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division IX.—Drugs and Chemicals—continued.
107. (a) Perfumery, including perfumed Ammonia, Camphor in blocks or tablets, Toilet preparations, perfumed or not; Lanoline, Glycerine, Vaseline, and Petroleum Jelly not medicated ad val.	20 %
(b) Unrefined Glycerine ad val.	20 %; and on and after 19th April, 1902, free
108. Soda Crystals per cwt.	1s.
Division X.—Wood, Wicker, and Cane.
109. Furniture, n.e.i. (except metal), in parts or finished, including Billiard and Bagatelle Tables and Boards and Accessories, Photograph Frames and Stands for Pictures, Picture Frames (on pictures or otherwise), and Picture Mouldings, Cabinets, Brackets, Trays, Verandah Blinds, Screens, Hair Curled, Show Figures for Draping or other purposes, Writing and Stationery Cases, Writing Desks, and Mirrors framed or set ad val.	20 %	(a) Billiard Balls in the rough (b) Furniture— Minor Articles for:— Bindings (except leather), Buttons, Castors, Ferrets, Gimps, Lace (float and orris), Tufts and Fringes
110. Timber, viz.:—
(a) Architraves, Mouldings, and Skirtings of any material per 100 lineal feet	5s.	Timber, viz.:—
(b) Timber, Dressed, n.e.i. per 100 super. feet	3s.	(c) Hickory Spokes, dressed, 2in. and under in diameter
(b) Timber, Dressed, n.e.i. per 100 super. feet	3s.	(d) Hickory, undressed
(c) Timber, undressed, n.e.i., in sizes of 12in. x 6in. (or its equivalent) and over per 100 super, feet	1s.	(e) Elm Hubs, with or without metal bands
		(f) Engravers’ Boxwood
		(g) Logs not sawn
		(h) New Zealand Pine, undressed
(d) Timber, undressed, being Oregon, in sizes of 12in. x 6in. (or its equivalent) and over per 100 super, feet	6d. on and after 28th February, 1902	(i) Shafts and Poles, sawn or bent, but not dressed

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division X.—Wood, Wicker, and Cane—continued.
Timber—continued.		Timber—continued.
(e) Timber, undressed, n.e.i., in sizes of 7in. x 2½in. (or its equivalent) and upwards, and less than 12in. x 6in. (or its equivalent) per 100 super, feet	1s. 6d.	(j) Spars in the rough
		(k) Spokes, Rims, and Felloes of hickory, in the rough
		(l) Staves, undressed or roughly dressed, but not shaped
		(m) Veneers
(f) Timber, undressed, n.e.i., of sizes less than 7in. x 2½in. (or its equivalent) per 100 super, feet	2s. 6d.; and on and after 28th February, 1902, 1s. 6d.
(g) Laths per 1,000	5s.
(h) Palings per 1,000	15s.
(i) Pickets, dressed per 100	4s.
(j) Pickets, undressed per 100	2s; and on and after 28th February, 1902, 1s.
(k) Shingles per 1,000 Doors of wood:—	3s.
(l) 1¾in. and over each	7s. 6d.
(m) Over 1½in. and under l¾in. each	5s.
(n) 1½in. and under each	3s. 6d.
111. (a) Wicker, Bamboo, Cane, or Wood—All articles n.e.i., made of, whether partly or wholly finished, including Bellows, Casks, Shooks, Sashes and Frames, Timber bent, n.e.i., Wood cut into shape and dressed or partly dressed for making boxes or doors, Walking Sticks and Canes ad val.	20 %	Wicker, Bamboo, Cane, or Wood, viz.:—
		(n) Bamboo, clouded
		(o) Buckets, wooden
		(p) Canes and Rattans, unmanufactured
		(g) Cane, compressed, in sheet and unshaped
		(r) Last Blocks, rough turned
		(s) Lasts and Trees, wooden
		(t) Wooden type, wooden type cases, and type cabinets and cases
(b) Axe and other unattached tool handles ad val.	20 %; and on and after 14th August, 1902, 15 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XI.—Jewellery and Fancy Goods.
112. Fancy Goods (not being partly or wholly of gold or silver), including— Card Cases, Snuff and Match Boxes, Purses, Thimbles, Serviette Rings, Button-hooks, Shoe-horns and Lifts, Glove Stretchers, Toys, Ivory and other Ornamental Figures, Ornamental Confectionery, Feather Dusters, Paper Parasols, Articles used for Outdoor and Indoor Games, Fishing Appliances, Pencil Cases, Pencils, and Penholders, n.e.i., Articles manufactured from Pulp, Papier Maché, or Indurated Fibre ad val.	20 %	(a) Pencils and Penholders of wood, and metal clamps (not being gold or silver) (b) School Pen and Pencil Sets, in boxes
113. Jewellery, viz.:— Chain, machine-made in the rough, Gallerie, Coronets, Beads, Catches and Joints for Pins, Clasps, Points, and Brooch Pins ad val.	15 %
114. Jewellery and Imitation Jewellery, including Ornamental Hair, Hat, and other Pins, Buckles and Clasps for Adornment, Smelling and Pocket Perfume Bottles, Chatelaines, Jewel Cases, Bolt and Split Rings, Swivels, Ear Wires, Bars and Stampings used in the Manufacture of Jewellery; Medals and all articles n.e.i., partly or wholly made up of gold or silver, including gold or silver wire ad val.	25 %	(c) Bullion and Coin (d) Gold and Silver, bar, ingot, and sheet (e) Jewellery, viz.:—Cameos and Precious Stones, unset
115. Watches, Clocks, and Chronometers, n.e.i., and parts thereof, Time Registers and Detectors, Opera, Field, and Marine Glasses, Pedometers, Pocket Counters,		(f) Ships’ Compasses, Pocket Compasses, Surveyors’ Compasses, except when mounted in gold or silver (g) Ships’ Chronometers, Patent Logs, and Sounding Machines (h) Kinematograph Films with pictures thereon

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XI.—Jewellery and Fancy Goods—continued.
Watches, Clocks, an Chronometers—continued. Kinematographs, Kinetoscopes, Phonographs, Graphophones, Gramaphones, Cameras, and Magic Lanterns, including accessories ad val.	20 %	(i) Microscopes, Telescopes, Spectacles except gold, silver, or gold-plated or silver-plated; Barometers and Thermometers, except advertising, and Watch and Clock Springs
Division XII.—Leather and Rubber.
116. Boots and Shoes, except partly or wholly of lasting or stuff, English sizes to be the standard, viz.:—
(a) Men’s sizes above 5 per doz. pairs	20s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %	(a) Boots and Shoes, viz., Gum Boots (b) Boots and Shoes, Minor articles for— Bristles Buckles, not being gold or silver or gold or silver mounted Nails, viz.: — Bills, Sparrow and other, Clog, Hob, Hungarian, Nugget, Pin-point, Screw or Ice, Spike, Cricket, Running, Sprigs, Tacks lasting, Tips, Tingles, and Rivets Pegs and Peg Wood
(b) Youths sizes above 1 per doz. pairs	15s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %
(c) Boys’ 7–1 per doz. pairs	10s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %
(d) Women’s sizes above 2 per doz. pairs	15s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %
(e) Girls’ sizes above 10 per doz. pairs	12s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %
(f) Girls’ 7–10 per doz. pairs	9s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XII. —Leather and Rubber—continued.
Boots and Shoes—continued.
(g) Slippers, leather per doz. pairs	5s. and 15 % ad val.; and on and after 6th March, 1902, ad val. 30 %
117. (a) Boots and Shoes, n.e.i. (including Indiarubber), Goloshes, Slippers, n.e.i., Boot and Shoe Uppers and Tops, Clogs and Pattens, Wading Boots, Slipper Forms in the piece or otherwise, Cork, Leather, or other Socks or Soles ad val.	25 %
(b) Rubber Sand Shoes ad val.	20 % on and after 6th March, 1902
(c) Infants’ Boots, Shoes, and Slippers, 0-6 ad val.	15 % on and after 6th March, 1902
118. Cloths made waterproof with Indiarubber ad val.	20 %; and on and after 6th March, 1902, 15 % ad val.
119. (a) Indiarubber or other Hose, and manufactures, n.e.i., in which Indiarubber forms a part, including cycle and vehicle tyres ad val.	15 %	(c) Indiarubber Manufactures, viz.: — Indiarubber crude or powdered, rubber waste, hard rubber in sheets, rubber thread, boot and apparel elastics, masticated and reclaimed rubber, indiarubber syringes, enemas, injection bottles, urinals, invalid beds (air and water)
(b) Canvas or Tyre Fabric, made waterproof with Indiarubber, outer Tyre rubber, and inner Tubes not valved ad val.	10 % on and after 7th March, 1902
120. (a) Leather Manufactures, n.e.i., Leather cut into shapes, Harness, Razor Strops, Footballs, and parts thereof, and Whips, including Keepers, Thongs, and Lashes ad val.	20 %	(d) Harness, Saddles, Leatherware, and Whips— Minor articles for:— Mountings, including hames, bits and stirrups, not gold or silver

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XII.—Leather and Rubber—continued.
Leather, Manufacturers—continued.
(b) Composition Belting ad val.	20 %; and on and after 14th August, 1902, 15 %	(e) Leather, viz.:—Crust or rough tanned goat, Persian sheep, and skivers, pump butts weighing not less than 48 lbs. each hide (f) Hogskins
121. Leather, n.e.i., including Green-hide for belting purposes ad val.	15 %
Division XIII.—Paper and Stationery.
122. Paper, viz.:—		(a) Fashion Plates Paper, viz.:— (b) Emery and Flint Paper and Cloth (c) Filter Paper (d) Litmus Paper (e) Pulp, for manufacturing paper (f) Roofing, sheathing, and insulating (g) True Vegetable Parchment (h) Writing and Typing, in sheets not less than 16 by 13 inches
(a) Manufactures of, Un-framed, for Advertising Purposes, including Price Lists, Catalogues, and all Printed or Lithographed Matter for such purposes per 1b.	3d.
(b) Printing (uncoated), in sizes not less than 20 x 25 inches or its equivalent ad val.	10 %; and on and after 8th March, 1902, free
(c) Writing, cut less than 16 x 13 inches, and Paper, Toilet, in rolls or packets per 1b.	2d.; and on and after 12th March, 1902, ad val. 15 %
(d) Browns and Sugar (Grey, Blue, and other tints), Fruit-bag Paper per cwt.	6s.; and on and after 12th March, 1902, 3s.	(i) Tinfoil Paper
(e) Cartridge and Blotting per cwt.	6s.; and on and after 12th March, 1902, ad val. 15 %
(f) Strawboard per cwt.	2s.; and on and after 8th March, 1902, 1s.
(g) Bags per cwt.	7s. 6d.; and on and after 12th March, 1902, 5s.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XIII.—Paper and Stationery—continued.
Paper—continued.
(h) N.E.I., including Cardboard, Pasteboard, Pulpboard, Cloth-lined Boards and Paper, Floor Paper and Paper Hangings ad val.	15 %	(j) Paper Shavings and Waste Paper for Paper Making
(i) Surface-coated Paper ad val.	15 %; and on and after 17th April, 1902, free
(j) Millboard, Greyboard, Leatherboard, and Woodboard ad val.	15 %; and on and after 12th March, 1902, 10 %
(k) Vesta and Match boxes, empty per gross	3d.
(l) Cards, Playing, in sheet or cut per dozen packs	3s.
123. Stationery, Manufactured, viz.:— Advertisements and Pictures, framed, for advertising purposes; Bill Files and Letter Clips; Boxes, cardboard, cut and shaped or finished; Mounts for pictures; Calendars and Almanacs, n.e.i.; Date Cases and Cards; Albums, including Birthday, Scrap, Motto, and Character; Cards and Booklets, viz., Printers’, Visiting, Menu, Programme, Wedding, and Funeral; Christmas, New Year, Easter, and Birthday; Scraps, and Transfers, Ink-stands, Ink-bottles, and Ink-wells; Paper Knives, Blotters, Blotting Cases and Pads; Billheads and other printed, ruled, or engraved forms of paper, n.e.i., bound or unbound; Books, Account, Betting, Cheque, Copy, Copying, Diary, Drawing,		(k) Pictures (not being advertising), viz.:— Autotypes, Chromographs, Engravings, Etchings, Oleographs, Oil Paintings, Photographs, Photogravures, and Water Colours (l) Ceramic Transfers for Pottery (m) Coated Printing Paper (n) Illuminated and Pictorial Scripture Text Cards (o) Kindergarten materials (p) Paper Patterns (o) Pens (r) Maps, Charts, and Globes (s) Parchment, cut and uncut (t) School and Drawing Slates, and Slate Pencils, School Colours in boxes (u) Stay Paper and Stay Cloth, gummed one side, in rolls cut to a width not more than one inch (v) Tissue Cap Paper, not exceeding 10 x 10 inches

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XIII.—Paper and Stationery—continued.
Stationery, Manufactured— continued.
Exercise, Guard, Letter, Music, Memo., Pocket, Receipt, and Sketch; Envelopes, Stationery Packets, Wrappers for Writing Paper, Memo, and Sketch Blocks, Memo. Slates and Tablets, Labels, Tags, and Tickets, Manufactures of Paper, n.e.i., including Printers’ Matrices; Inks, writing and printing, and Ink Powders; Wax, Sealing and Bottling ad val.	25 %
Division XIV.—Vehicles.
124. Bicycles, Tricycles, and similar vehicles; Vehicles n.e.i., and parts thereof n.e.i.; Cycle parts (except tyres) plated, enamelled, polished, or otherwise completed, or brazed or permanently joined, including Cycle accessories, and Motor vehicles ad val.	20 %
125. Cycle parts n.e.i., including steel bars for the manufacture of rims, also unplated parts, namely, Ball Heads, Bottom Brackets, Lugs, Fork Ends, Bridges, Sprocket Wheels, Balls, Nipples, Spokes, and Washers ad val.	15 %; and on and after 12th March, 1902, 10 %	Bicycle Tubing and Fork Sides, including bent Tubes, not brazed or plated
126. Vehicles, viz.:— (a) Barouches, Broughams, Landaus, Victorias, Mail Phaetons, Drags, and similar vehicles each	£12 and 15 % ad val.; and on and after 12th March, 1902, ad val. 25 %

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XIV.—Vehicles—continued.
Vehicles—continued.	£5 and 15 % ad val.; and on and after 12th March, 1902, ad val. 25%
(b) Express waggons, waggons for carrying goods, single or double-seated waggons, four-wheeled buggies— mounted on springs or thorough braces and without tops each
(c) Hansom cabs; also single or double-seated waggons, waggonettes, and four-wheeled buggies—with tops each	£6 and 15 % ad val.; and on and after 12th March, 1902, ad val. 25%
(d) Omnibuses and coaches for carrying mails or passengers each	£9 and 15 % ad val.; and on and after 12th March, 1902, ad val. 25%
(e) Tilburys, Dog Carts, Gigs, Boston Chaises, Sulkies, and other two-wheeled vehicles—on springs or thorough braces each	£3 and 15 % ad val.; and on and after 12th March, 1902, ad val. 25%
(f) All parts thereof, viz., wheels, tyred and bolted, bodies, under gears, under carriages, and tops ad val.	25% on and after 12th March, 1902
Division XV.—Musical Instruments.
127. Musical Instruments, n.e.i., Musical Boxes, Pianolas, and other attachments or articles for rendering music by mechanical process, and Metronomes ad val.	15 %	(a) Military Band and Orchestra Musical Instruments and Bagpipes

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XV.—Musical Instruments—continued.
128. Organs, Pipe ad val.	20 %	(b) Metal Pipes for Pipe Organs
129. Pianos, viz.:—
(a) Grand and Semi-grand each	£12 and 15 % ad val.; and on and after 13th March, 1902, ad val. 20%
(b) Upright each	£4 and 15% ad val.; and on and after 13th March, 1902, ad val. 20%
(c) Whether worked mechanically or otherwise ad val.	20% on and after 13th March, 1902
(d) Parts thereof, n.e.i. ad val.	20% on and after 13th March, 1902	(c) Musical Instruments, parts of, viz.:—Actions, Strings, Felts, Hammers, and Ivories
Division XVI.—Miscellaneous.
130. Bags, Baskets, Boxes, Cases, or Trunks, including fittings, viz.:— Fancy, hand, sporting, travelling, picnic, toilet, dressing, glove, handkerchief, collar, and work; satchels, reticules, valises, and companions ad val.	20 %	(a) Bags, Portmanteaux, and Trunks (Minor Articles for) —when not gold or silver Buckles, Catches for Lids, Chain-links (known also as Link-holders), Clamps, Clips, Corners, Frames, Holders for Lids, Loops for Handles or Straps, Nails (fancy), Plates, Rollers, Stars; Catches, Handles, Hinges, Keyplates, and Ornaments for Portfolios (b) Baskets, viz.:—Carpenters
131. Boats, Launches, and Yachts imported in any vessel, including all fittings ad val.	20%; and on and after 13th March, 1902, 15%
132. Brushware, viz.:— (a) Carpet Sweepers, Hair Brushes and Combs (toilet), and, Tooth Brushes ad val.	15 %	(c) Brushes, viz.: — Hog-hair, Sable-hair, Camel-hair, Badger-hair, in albata, tin or quill, ½ inch or under
(b) N.E.I., including ‘ brooms, mops, crumb trays and brushes ad val.	25 %
133. Coke per ton	4s.

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XVI. —Miscellaneous—continued.
134. Cordage and Twines, n.e.i., including Macrame Twines, Fleece Thread, and Brush-makers’ and Mattress Twines, Engine Packing in Rope Form, and Halters and other articles manufactured from cord or twine, including nets and netting ad val.	20 %	Cordage, viz.:— (d) Sewing Silks, Twists, Threads, and Cottons, and Crochet Cottons (e) Unserviceable (f) Metal (g) Fishing Nets and Netting therefor, and Net Floats (h) Coir Yarn
135. (a) Cork Mats, and other Manufactures of Cork ad val.	15 %
(B) Corks and Bungs ad val.	15%; and on and after 17th April, 1902, free
136. Explosives, viz.:—
(a) Ammunition and Cartridges, n.e.i. ad val.	20%; and on and after 13th March, 1902, free	Explosives, viz.:— (i) Caps, Percussion (j) Cartridges, Military (k) Detonators (l) Cartridge Cases, empty or capped, and Wads (m) Fuse Cotton
(b) Fireworks ad val.	20 %
(c) Fuse, per coil of 24 feet or less, and in proportion or any greater quantity per coil	1d.; and on and after 13th March, 1902, free
(d) Powder, Sporting per lb.	4d.; and on and after 13th March, 1902, free
(e) N.E.I. per lb.	Id.; and on and after 13th March, 1902, free
137. Photographic Dry plates, Sensitized Films and Paper ad val.	15 %	(n) Ambulance Lantern Slides (o) Prepared Plates for Engravers and Lithographers (p) Articles imported by and for the use of the Commonwealth (q) Articles imported by and for the official use of the Governor-General or State Governors (r) Articles imported by and for the use of the Army or Navy, viz.:— Arms, Military and Naval Clothing, Musical Instruments for Bands, Military Stores, and Munitions of War (s) Articles specially designed and imported for the use of the

Schedule—continued.

Dutiable Goods.	Duties.	Special Exemptions.
Division XVI. —Miscellaneous—continued.
138. Pipes, Smoking, including cases and other accessories, cigar and cigarette holders and cases, smokers’ sets and cases, and tobacco pouches ad val.	20 %	Blind, Deaf, and Dumb, when imported by governing bodies of public institutions having the care thereof
		(t) Fire Brigade Appliances, viz.:— Fire Escapes and Fire Ladders, Ladder Carriages and Water Towers

		(u) Minor articles to be specified in Departmental By-laws for use in the manufacture of goods within the Commonwealth
		(v) Models of inventions and other improvements in the Arts
		(w) Natural History, specimens of
		(x) Outside packages, n.e.i., in which goods are ordinarily imported when containing such goods
		(y) Passengers’ personal effects, Passengers’ furniture and household goods which have been in actual use by such passengers for at least one year, not exceeding £50 in value per adult passenger
		(z) Pictorial illustrations and casts and models for teaching purposes, when imported by and for the use of universities, colleges, or schools
139. Twine and Yarn, viz.:— Reaper and Binder per cwt.	8s.; and on and after 13th March, 1902, 5s.	(aa) Scientific instruments and apparatus for use in universities, colleges, schools, or public hospitals, under Departmental By-laws
		(ab) Surgical and Dental Instruments and Appliances (not being furniture), viz.:— Amputating, Cupping, Dissecting, Examining, Ear, Eye, Mouth, Nose, Throat, Midwifery, Operating, Veterinary, Lint, Gauzes, Bandages, Ligatures, Oil Silk, Poroplastic Felt, Splints, and Artificial Limbs and Eyes, Surgical Pessaries, Glass Rectum and Vaginal Tubes, Indiarubber Drainage Tubing, Dental Materials, viz.:—Dental Rubber, Amalgam and Gold Filling in Pellets or Cylinders
		(ac) Theatrical costumes and properties, subject to Departmental By-laws
		(ad) Trophies won abroad
		(ae) Works of Art, being statuary, and paintings framed or un-framed, also windows for churches or public institutions, under Departmental By-laws

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