https://www.taxtmi.com/circulars?id=5357 CVD on imported readymade garments must be determined with reference to the transaction value under section 3 of the Customs Tariff Act, 1975 read with section 14(1) of the Customs Act, 1962 and the Customs Valuation Rules, 2007. Readymade garments under Chapter 61 or 62 are not notified under Section 4A and therefore additional duty is chargeable on the basis of transaction value (CIF plus landing charges) and not on Retail Sale Price/Maximum Retail Price. en-us Tue, 21 Oct 2008 00:00:00 +0530 Thu, 23 Oct 2008 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5357 CVD on imported readymade garments must be determined with reference to the transaction value under section 3 of the Customs Tariff Act, 1975 read with section 14(1) of the Customs Act, 1962 and the Customs Valuation Rules, 2007. Readymade garments under Chapter 61 or 62 are not notified under Section 4A and therefore additional duty is chargeable on the basis of transaction value (CIF plus landing charges) and not on Retail Sale Price/Maximum Retail Price. Circulars Customs Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5357