| Duties to apply proportionately for refund, rebate, etc. |
152. Where duty is imposed, or remission, rebate or drawback thereof is allowed, under the provisions of this Act on goods according to a specified weight, measure, number or quantity, then the duty, or remission, rebate or drawback, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary under this Act:
Provided that in computing the duty imposed on, or any remission or rebate allowable on, beer, fractions of a litre shall be disregarded. |
