| Value of imported goods other than motor spirit |
| Value of imported goods other than motor spirit |
22.—(1) For the purposes of levying excise duty under this Act, the value of any imported goods other than motor spirit shall be taken to be the normal price, that is to say, the price which they would fetch at the time when the duty becomes payable on a sale in the open market between the buyer and the seller independent of each other.
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