|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.