Levy of excise duty on readymade garments on the basis of Retail Sale Price (RSP)

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....adymade garments should be assessed to duty on the basis of RSP or on the basis of transaction value. 2. As you are aware, the provisions of Section 4A do no apply to the readymade garments, as they have not been notified under that section. But under notification No. 20/2001-C.E. (N.T.) dated 30.4.2001, tariff value (at the rate of 60% of the retail sale price declared or required to be declar....

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....uted etc. in packed condition. In terms of Rule 1 (l) of the Standards of Weights & Measures (Package Commodity) Rules, 1977, a 'pre-packaged commodity' means a commodity, which, without the purchaser being present, is placed in a package so that the quantity of goods contained therein, has a pre-determined value and such value cannot be altered without opening the package. Further, in terms of th....