Chapter VI
OF THE DUTY ON TIMBER AND OTHER FOREST-PRODUCE
Limit not apply to purchase money for royalty
40. Nothing in this Chapter shall be deemed to limit the amount, if any, chargeable as purchase-money or royalty on any timber or other forest-produce, although the same is levied on such timber or produce while in transit, in the same manner as duty is levied.
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Ministry of Law, Justice and Parliamentary Affairs