RULE 159. Re-assessment

-(1) If, after any goods are entered for warehousing -

(a) any alteration is made in the rate of duty leviable thereon, or in the tariff valuation (if any) applicable thereto, or

(b) the goods are sorted, separated, crushed, or subjected to any other pro- cess which causes the goods or any part thereof to become liable to duty at a rate other than that at which they were assessed on entry into the warehouse, the goods shall be re-assessed in accordance with such alteration.

(2) Where the rate of duty leviable upon any goods is determined by the use to which the goods are to be put after clearance from the warehouse, the goods shall be re-assessed to duty at such rate if such rate is different from the rate at which the goods were assessed to duty when they were received in the warehouse.