Section 11 in Himachal Pradesh General Clauses Act, 1968
11. Duty to be taken pro rata in enactments.
- Where, by any enactment now in force or hereafter put in force, any duty of customs or excise, or in the nature thereof, is leviable on any given quantity, by weight, measure or value of [any goods or merchandise] [Substituted for the words 'any goods of merchandise' vide. H.P. Act No. 18 of 1971.], then a like duty is leviable according to the same rate on any greater or less quality.
