Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
19. Determination of duty where goods consist of articles liable to different rates of duty
Except as otherwise provided by law, where goods consist of a set of articles, duty is calculated as follows: (a) articles liable to duty by quantity are chargeable to that duty; (b) articles liable to duty by value, if at the same rate, are chargeable at that rate, and if at different rates, at the highest such rate; (c) articles not liable to duty are chargeable at the rate applicable under clause (b). Proviso: (a) accessories, spare parts or maintenance/repair implements satisfying prescribed conditions are chargeable at the same rate as the article; (b) if the importer proves (or evidence is available of) the value of articles liable to different rates, each is chargeable separately at its applicable rate.
