Customs Act 1962: Section 19 permits separate duty assessment for distinct articles in a set if clearly distinguished by importer.

Scope of section 19 of Customs Act, 1962 - Determination of duty where goods consist of articles liable to different rates of duty - The proviso in section 19 does not justify the conclusion that it is a valuation provision but is intended to permit separate assessment for such article in the set for which distinct is evidenced by the importer. - AT .....

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