This notification fixes tariff value in respect of articles of apparel, not knitted or crocheted, all sorts, falling under sub-heading No. 6201.00 of the First Schedule to the Central Excise Tariff Act, 1985 - 020/2001 - Central Excise - Non Tariff

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Tariff value in respect of articles of apparel, not knitted or crocheted, all sorts, falling under sub-heading No. 6201.00 of the First Schedule to the Central Excise Tariff Act, 1985

Notification No. 20/2001-Central Excise (N.T.)

30th April, 2001

In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2001-Central Excise (N.T.), dated the 1st March, 2001 [G.S.R. 142 (E), dated the 1st March, 2001], except as respects things done or omitted to be done before such supersession, the Central Government, hereby fixes tariff value in respect of ¹[articles of apparel and clothing accessories, whether or not knitted or crocheted, all sorts falling under Chapter 61 or 62 and other made up textile articles or sets, falling under Chapter 63] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), ⁴[at the rate of ⁷[60%] of the retail sale price] that is declared or required to be declared on the retail packages under the provisions of the ³[Legal Metrology Act, 2009 (1 of 2010)] or the rules made thereunder or under any other law for the time being in force.

⁵[Provided that where goods bearing the brand name of another person are cleared in the course of sale by a manufacturer to such person and the retail sale price is not affixed on the goods, the transaction value of such goods shall be deemed to be the tariff value.

Illustration:

If a manufacturer X clears goods bearing a brand name “ABC” to Y, who is the brand name owner on sale basis at the transaction value of ₹ 200/- per garment, duty at the rate of 10% would be chargeable on ₹ 200 /-which is the deemed tariff value.

Explanation:- For the purposes of this notification the “transaction value”shall have the meaning assigned to it under section 4 of the Central Excise Act, 1944 (1 of 1944).]

Explanation.- For the purposes of this notification , "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

2. This notification shall come into force on the 1st day of May, 2001.

(G.D.Lohani)

Under Secretary to the Government of India

F. No. B-4/5/2001-TRU

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Notes :

1.	For the words and figures "articles of apparel, not knitted or crocheted, all sorts, falling under sub-heading No. 6201.00", the words and figures "articles of apparel, whether or not knitted or crocheted, all sorts, falling under sub-heading No. 6101.00 or 6201.00" has been substituted vide Notification No. 7/2002 CE (NT) dated 1/3/2002. Further, Substituted vide notification no. 7/2011 CE(NT) dated 1-3-2011 with effect from 1.4.2011, before it was read as, “articles of apparel, whether or not knitted or crocheted, all sorts, falling under ²[Chapter 61 or 62]”
2.	For the words and figures "sub-heading No. 6101.00 or 6201.00", the words and figures "Chapter 61 or 62" has been substituted vide Notification No. 29/2006 CE(NT) dated 29/12/2006
3.	Substituted vide notification no. 7/2011 CE(NT) dated 1-3-2011 with effect from 1.4.2011, before it was read as, “Standards of Weights and Measures Act, 1976 (60 of 1976)” the same has further been Substituted vide notification no17/2012 CE(NT) dated 17-3-2012
4.	Substituted vide notification no. 12/2011 CE(NT) dated 24.3.2011, before it was read as, “at the rate of 60% of the retail sale price”
5.	Inserted vide notification no. 12/2011 CE(NT) dated 24.3.2011
6.	Substituted vide notification no17/2012 CE(NT) dated 17-3-2012, before it was read as, “45%”
7.	Substituted vide Not. 11/2016 - Dated 1-3-2016. before it was read as, "⁶[30%]"