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

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..... 10 . To All Chief Commissioners of Customs / 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 .....

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..... 009 a proviso has been inserted in Section 3(2) of the Customs Tariff 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 va .....

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..... in assessment, the additional duty of Customs (CVD) is chargeable on import of such readymade garments on the basis of their R.S.P./ M.R.P. 4. The field formations as well as trade and industry may be suitably informed. Yours faithfully, (R.P. Singh) Director (Customs) - Circular - Trade Notice - Public Notice - Instruct .....

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