| Duty on package in certain cases. |
133. Where goods are imported or exported in a package which, in the opinion of the Commissioner -
(a) is not the normal or proper package for those goods; or
(b) is designed for use, subsequently to importation or exportation, other than as a package for any goods of the same or a similar nature,
then, subject to any provision to the contrary in this Act, the package shall be liable to duty as if it were a separate article and shall, for all the purposes of this Act, be deemed to be a separate article.
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