Tariff value fixation clarifies customs valuation for specified imported commodities and directs importers to the governing notification. Fixation of tariff values is effected by Notification No. 21/2017 Customs (N.T) dated 15.03.2017 for edible oils, brass scrap, poppy seeds, areca nut, gold and silver; the Department of Revenue issues the notification for guidance to importers, clearing agents and the trading public and directs consultation of the notification and the CBEC website for operative tariff values and administrative details.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff value fixation clarifies customs valuation for specified imported commodities and directs importers to the governing notification.
Fixation of tariff values is effected by Notification No. 21/2017 Customs (N.T) dated 15.03.2017 for edible oils, brass scrap, poppy seeds, areca nut, gold and silver; the Department of Revenue issues the notification for guidance to importers, clearing agents and the trading public and directs consultation of the notification and the CBEC website for operative tariff values and administrative details.
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