alleryStart learning →Which goods are called dutiable goods under the Customs Act?
AGoods exempt by notification
BGoods that are only exported
CGoods kept in a warehouse
DGoods taxable with duty unpaid
Answer & Solution
Correct answer: D. Goods taxable with duty unpaid
Section 2(14) defines dutiable goods as goods chargeable to duty on which duty has not been paid.
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