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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

Chapter II

LEVY AND COLLECTION OF DUTY

Goods particularly composed of dutiable articles
1[3B. Goods whereof any article liable to duty under this Act forms a part or ingredient shall be chargeable with the full duty which would be payable on such goods if they were entirely composed of such article, or, if composed of more than one article liable to duty, then with the full duty which would be payable on such goods if they were entirely composed of the article on which the highest amount of duty would be payable.]
  • 1
    Section 3B was inserted by section 5 of the Finance Act, 1968 (Act No. XI of 1968)
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