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Finance Act 1939
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6.For the purpose of determining the appropriate rates of duty to be charged on United Kingdom cotton piece goods under this Article, the quantity of United Kingdom cotton piece goods actually imported into India in any cotton piece goods year corresponding to a cotton year in which there is a deficiency shall be deemed to have been increased by 25 million yards for every 50,000 bales of the deficiency or for any part thereof, provided that the deficiency does not exceed 100,000 bales in the cotton year ending 31st December, 1939, and 150,000 bales in any subsequent cotton year.
The word " deficiency " means the amount by which imports of Indian raw cotton into the United Kingdom fall below the following quantities :—
| Bales. | |
|---|---|
| For the cotton year ending 31st December, 1939 | 500,000 |
| For the cotton year ending 31stDecember, 1940 | 550,000 |
| For every subsequent cotton year | 600,000 |
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