law: Custom Act, 1962 
  19. Determination of duty 
  
  where goods consist of articles liable to different rates of duty: 
  
  Except as otherwise provided in any law for the time being in force, where goods 
  
  consist of a set of articles, duty shall be calculated as follows:- 
   (a) articles liable to duty with reference to quantity shall be chargeable to 
  
  that duty;
   (b) articles liable to duty with referent 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;
   (c) articles not liable to duty shall be chargeable to duty at the rate at which 
  
  articles liable to duty with reference to value are liable under clause 
  
  
  (b):Provided 
  
  that, - 
  (a) accessories of, and spare parts or maintenance and repairing implements for, 
  
  any article which satisfy the conditions specified in the rules made in this 
  
  behalf shall be chargeable at the same rate of duty as that article;
   (b) if the importer produces evidence to the satisfaction of the proper officer 
  
  regarding the value of any of the articles liable to different rates of duty, 
  
  such article shall be chargeable to duty separately at the rate applicable to 
  
  it.