(a) Articles liable to duty with reference to quantity (specific duty) shall be chargeable to that duty;
(b) Articles liable to duty with reference to value (ad valorem duty) shall:-
(i) if they are liable to duty at the same rate, be chargeable to duty at that rate, and
(ii) if they are liable to duty at different rates, be chargeable to duty at the highest of such rates;
(c) Articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b).
What is rate of custom duty applicable if set of articles imported?
In case Specific duty is applicable
Duty is payable with reference to quantity
In case duty is advolerem (on basis of % of value)
All of goods liable at same rate-
That rate is applicable
In case duty is liable at different rates
highest of such rates,shall be applicable
If some articles not liable to duty
In this case also, highest of rates shall be taken
What is duty to be charged on spare parts/ accessories?
Same rate of duty shall be charged as applicable on main product.
Note:-
If the importer produces evidence to the satisfaction of the proper officer or the evidence is available regarding
the value of any of the articles liable to different rates of duty,
such article shall be chargeable to duty separately at the rate applicable to it.
