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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 19 of Customs Act: Highest Duty Rate Applies to Mixed Goods; Special Conditions for Accessories and Spare Parts.</h1> Section 19 of the Customs Act, 1962, addresses the determination of customs duty for goods comprising articles subject to different duty rates. Duty is calculated based on quantity or value. If articles are liable to duty at different rates, the highest rate applies. Articles not liable to duty are charged at the rate applicable to value-based articles. Accessories, spare parts, and maintenance implements are charged at the same rate as the main article if specified conditions are met. If the importer provides satisfactory evidence of an article's value, it is charged separately at its applicable rate.
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