Determination of duty in case of imported goods consisting of articles liable to different rates of duty and imported as a ‘set of articles’ :

As per section 19 ,where goods consists of a set of articles ,duty shall be calculated as follows (  However ,  this provision of section 19 is subject to any other applicable provisions of law )-

 

(a ) Articles liable to duty with reference to quantity shall be chargeable to that duty;

(b )  Articles liable to duty with reference to value  shall be chargeable to  duty as under-

• If such articles are liable with the same rate of duty then duty shall be levied at that rate;
• If the articles in the set are liable to duty at different rates then duty shall be calculated at the highest of those rates.

(c )  Articles not liable to duty ,then they shall also be chargeable to duty at the highest of the rates specified in (b  ) above.

Note-  I f the importer produces evidence to satisfaction of proper officer or the evidence is available regarding  the value of any  of the articles liable to different rates of duty ,such articles shall be chargeable to duty separately at the rate applicable to it.