Court Upholds Legality of RSP Declaration Requirement for Importing Small Cosmetic Products; No Illegality in TRU Clarification.

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Full Text of the Document

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....Declaration of Retail Sale Price / Fixation of tariff value - Import of cosmetics products of a weight or measure of 10 gm or 10 ml or less - Insofar as it only fixes the tariff value as the RSP which the importer has to declare to the Customs authorities, no illegality attaches to the said Notification or the subsequent clarification issued by the TRU - HC....