Fixation of tariff value in respect to articles of jewellery (other than silver jewellery), falling under sub-heading No. 7113 - 09/2012 - Central Excise - Non Tariff
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Tariff value fixation for non silver jewellery set as a percentage of transaction value, excluding precious metal and customer supplied old jewellery. Fixes the tariff value for articles of jewellery (other than silver) under the specified tariff sub heading at 30% of the transaction value declared in the invoice, with 'transaction value' having the statutory meaning; excludes jewellery manufactured from precious metal and old jewellery supplied by the retail customer.
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 for non silver jewellery set as a percentage of transaction value, excluding precious metal and customer supplied old jewellery.
Fixes the tariff value for articles of jewellery (other than silver) under the specified tariff sub heading at 30% of the transaction value declared in the invoice, with "transaction value" having the statutory meaning; excludes jewellery manufactured from precious metal and old jewellery supplied by the retail customer.
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