https://www.taxtmi.com/acts?id=976 Goods consisting of a set of articles are charged to customs duty by reference to the applicable method of assessment. Quantity-based articles are charged accordingly, value-based articles are charged at the same rate if uniform and otherwise at the highest applicable rate, and non-dutiable articles follow the rate applicable to value-based dutiable articles. Accessories, spare parts, and maintenance or repairing implements may be charged at the same rate as the principal article if prescribed conditions are met. Separate assessment applies where satisfactory value evidence is produced or otherwise available. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 16 Apr 2026 17:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=976 Goods consisting of a set of articles are charged to customs duty by reference to the applicable method of assessment. Quantity-based articles are charged accordingly, value-based articles are charged at the same rate if uniform and otherwise at the highest applicable rate, and non-dutiable articles follow the rate applicable to value-based dutiable articles. Accessories, spare parts, and maintenance or repairing implements may be charged at the same rate as the principal article if prescribed conditions are met. Separate assessment applies where satisfactory value evidence is produced or otherwise available. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=976