This notification seeks to prescribe tariff values in respect of articles of apparel and clothing accessories, not knitted or crocheted, bearing a registered brand name
1st March, 2001
Notification No. 8/2001-Central Excise (N. T.)
In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby fixes tariff value in respect of the goods of the description specified in column (3) of the Table below and falling under sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, at the rate specified in the corresponding entry in column (4) of the said Table:-
Table
S.No. | Sub-heading No. | Description of goods | Tariff Value |
(1) | (2) | (3) | (4) |
1. | 6201.00 | All goods bearing a registered brand name or sold under a registered brand name | 60% of the retail sale price |
2. | 6202.00 | All goods bearing a registered brand name or sold under a registered brand name | 60% of the retail sale price |
Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the said goods 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.
F. No. 334/1/2001-TRU.
(T.R. Rustagi)
Joint Secretary to the Government of India
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