The Indian Tariff Act, 1871, 13 of 1871 (Rep., Act 16 of 1875)

Section 3. Goods not prohibited to be imported into or used in British India, composed of any article liable to

Repealed or not in force · As amended up to 2026-08

3. Goods not prohibited to be imported into or used in British India, composed of any article liable to duty as a part or ingredient thereof, shall be chargeable with the full duty payable on such article, or if composed of more than one article liable to duty, then with the full duty payable on the article charged with the highest rate of duty.

Source: India Code