Tariff valuation for readymade garments now based on retail sale price, determining CVD assessment on imported packaged apparel. CVD on imports of readymade garments packed for retail sale is to be levied on the basis of their retail sale price/maximum retail price because a statutory deeming provision applies where the Government has fixed a tariff value for such articles, and the Government has fixed a tariff value for packaged apparel for retail sale accordingly.
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 valuation for readymade garments now based on retail sale price, determining CVD assessment on imported packaged apparel.
CVD on imports of readymade garments packed for retail sale is to be levied on the basis of their retail sale price/maximum retail price because a statutory deeming provision applies where the Government has fixed a tariff value for such articles, and the Government has fixed a tariff value for packaged apparel for retail sale accordingly.
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