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[Cites 0, Cited by 10] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(b) in The Customs Act, 1962

(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;