This notification seeks to prescribe tariff values in respect of articles of apparel and clothing accessories, not knitted or crocheted, bearing a registered brand name - 008/2001 - Central Excise - Non Tariff
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Tariff valuation for branded apparel tied to retail sale price, including taxes, freight, commissions and other charges. Fixes tariff value for apparel and clothing accessories under sub-headings 6201 and 6202 bearing or sold under a registered brand name at a proportion of the retail sale price. Retail sale price is defined to mean the maximum price to the ultimate consumer and includes all taxes, freight and transport charges, dealer commission, and charges for advertisement, delivery, packing, forwarding and similar items.
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 branded apparel tied to retail sale price, including taxes, freight, commissions and other charges.
Fixes tariff value for apparel and clothing accessories under sub-headings 6201 and 6202 bearing or sold under a registered brand name at a proportion of the retail sale price. Retail sale price is defined to mean the maximum price to the ultimate consumer and includes all taxes, freight and transport charges, dealer commission, and charges for advertisement, delivery, packing, forwarding and similar items.
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