Customs Section 19 Explained
Goods containing articles liable to different rates
At a Glance
Section 19 - Goods containing articles liable to different rates.
Provides a duty rule for composite sets/collections or articles attracting different rates, with statutory treatment for specified accessories/spares.
This chapter is the operational heart of customs duty: charge, valuation, rate date, exemptions, refunds, demand, interest and related protections.
Finin2min Decode
In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.
Provides a duty rule for composite sets/collections or articles attracting different rates, with statutory treatment for specified accessories/spares. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.
Practical Example
A Customs transaction raises this provision. The professional identifies the exact goods, person, location, procedure and date, then maps the section to delegated law, notifications, portal steps and evidence before reaching a conclusion.
For section 19, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.
Professional Alert
Obtain item-level quantity/value evidence and test whether goods are separable, a set, accessory, spare or maintenance implement.
The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Exact current section
- Transaction chronology
- Supporting commercial records
- Linked rule/notification
- Officer/portal acknowledgements
Common Errors
- Starting with the portal instead of the law
- Ignoring effective dates and local jurisdiction
- Failing to preserve contemporaneous evidence
FAQs
Provides a duty rule for composite sets/collections or articles attracting different rates, with statutory treatment for specified accessories/spares.
No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.
Obtain item-level quantity/value evidence and test whether goods are separable, a set, accessory, spare or maintenance implement.
Official Sources
India Code - Customs Act, 1962
Source status: DIRECT STATUTE RECORD REQUIRED. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.