Tax Laws | Comments (0)


Year : 1960

ACT NO. 40 OF 1960
[21st September, 1960.]

An Act further to amend certain laws relating to customs duties and cesses for the purpose of adopting metric units in those laws.

BE it enacted by Parliament in the Eleventh Year of the Republic of India as follows:-

Section -1 Short title and commencement.

(1) This Act may be called the Customs Duties and Cesses (Conversion to Metric Units) Act, 1960.

(2) It shall come into force on such date1* as the Central
Government may, by notification in the Official Gazette, appoint.


1 1st October, 1960, vide Notification No. S.O. 2348, dated the
23rd September, 1960, see Gazette of India, Extraordinary, 1960, Pt.II, Sec. 3(ii), p. 545.


Section -2 to 9 Rep. by the Repealing and Amending Act

2 to 9. Rep. by the Repealing and Amending Act, 1964 (52 of
1964), s. 2 and Sch. I.

Section -10 Savings.

Nothing contained in this Act shall be deemed to affect the validity of any notification, rule or order issued under any of the enactments amended thereby and in force immediately before the commencement of this Act merely by reason of the fact that the rate of any customs duty or cess specified therein has been expressed in terms of annas, pice or pies or with reference to any weight or measure other than a standard mass or measure under the Standards of Weights and Measures Act, 1956(89 of 1956.) and every such notification, rule or order shall, until altered, repealed or amended by the Central Government or other competent authority, continue to have effect as if this Act had not been passed.


Rep. by the Repealing and Amending Act, 1964 (52 of 1964), s. 2 and Sch. I.


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