|Commissioner may fix litre equivalent of other liquid measurement.
||131. Where goods liable to duty according to liquid measurement are imported in a package and -
(a) the goods are intended for sale, or are normally sold, in that package; and
(b) the package is of a standard capacity according to a liquid measurement other than a liquid measurement based on fractions or multiples of a litre, then the Commissioner may, by notice in the Gazette, declare that the package, having a capacity within such limits as may be specified in the notice, shall be deemed to contain such fractions or multiples of a litre as may be specified in the notice.