Section 44: Relaxation of duty on composite goods

Where -(a)
any imported goods are, apart from this section, chargeable with a duty of customs in accordance with the provisions of the Customs, Excise Tariff, etc. (Consolidation) Act which provides that, subject to certain safeguards, the duty on goods of which a part or ingredient is a dutiable article or dutiable articles shall be charged as if the goods consisted wholly of that article, or of such of those articles as is chargeable with the highest rate of duty; and
[Cap. C49.]
(b)
it appears to the Board inequitable that the goods should be so chargeable, then, subject to the provisions of that Act-
(i) the goods shall be treated as comprising only those articles which form a part or ingredient of the goods and which would be chargeable with such a duty if imported separately (excluding any of them of which, in the opinion of the Board, the quantity is negligible); and
(ii) the amount of the duty in respect of the goods shall be the amount or aggregate amount which would have been chargeable on the article or articles taken into account in accordance with paragraph (i) of this section if it or they had been imported separately.