GENERAL RULES OF CONSTRUCTION
Duty to be taken pro rata in enactments
12. Where, by any enactment now in force or hereafter to be 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 merchandize, then a like duty is leviable according to the same rate on any greater or less quantity.
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Ministry of Law, Justice and Parliamentary Affairs