Section 19: Determination of duty where goods consist of articles liable to different rates of duty

Q: What does Section 19 of The Customs Act, 1962 (CuA) deal with?

Section 19 CuA pertains to "Determination of duty where goods consist of articles liable to different rates of duty". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 19 of The Customs Act, 1962 (CuA) governs determination of duty where goods consist of articles liable to different rates of duty. As verified on 19 May 2026.

Q: Is Section 19 CuA still in force?

Yes, Section 19 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 19 CuA?

धारा 19 CuA is the Devanagari Hindi reference for Section 19 of the The Customs Act, 1962. Section 19 of The Customs Act, 1962 (CuA) governs determination of duty where goods consist of articles liable to different rates of duty. As verified on 19 May 2026.

Q: What is Dhara 19 CuA?

Dhara 19 CuA is the Roman Hindi reference for Section 19 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 19 of The Customs Act, 1962 (CuA) governs determination of duty where goods consist of articles liable to different rates of duty. As verified on 19 May 2026.

Q: How to cite Section 19 of The Customs Act, 1962?

Cite as: "Section 19, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 19 (India).

Law on Tips Editorial Board

- Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows:-

(a) articles liable to duty with reference to quantity shall be chargeable to that duty;

(b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and 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):

(a) accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy the conditions specified in the rules made in this behalf shall be chargeable at the same rate of duty as that article;

(b) if the importer produces evidence to the satisfaction of the proper officer 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.