Basis of levy of additional Customs duty (CVD) on import of Readymade Garments - Clarification - regarding

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....s / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Director Generals under CBEC. The Principal Chief Controller of Accounts (Cus & CX). Subject: Basis of levy of additional Customs duty (CVD) on import of Readymade Garments - Clarification - regarding. Sir / Madam, The ....

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....riff Act, 1975 vide Section 93 of the Finance Act 2009 which reads as "Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of Section 3 of the Central Excise Act, 1944, the value of the imported article shall be deemed to be such tariff value." Thus Bo....