| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 130. Duty computed on reputed quantity in certain cases. | |
|
|
Duty computed on gross weight of package in certain cases. | Commissioner may fix litre equivalent of other liquid measurement. |
|
| Duty computed on reputed quantity in certain cases. | 130. Where goods liable to a specific duty are imported in a package and the goods are intended for sale, or are normally sold retail, in that package, then, if the package -
(a) is marked or labelled as containing a specific quantity of the goods; or (b) is commonly sold as containing, or as reputed to contain, a specific quantity of the goods, the package shall be deemed to contain not less than the specific quantity. |
||
|
|||