Notification No. 20/2001-C.E. (NT)-Fixing 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.

This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017

Notification No. 20/2001-C.E. (NT) Dated 30/4/2001

Fixing 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- 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 ²[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]

^Old[ sub-heading No. 6101.00 or 6201.00] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), ³[at the rate of ⁶["60%"] ^OLD⁵[30%] of the retail sale price] that is declared or required to be declared on the retail packages under the provisions of the ⁵[²[Legal Metrology Act, 2009 (1 of 2010)]] or the rules made thereunder or under any other law for the time being in force.

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.

⁴[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 Rs. 200/- per garment, duty at the rate of 10% would be chargeable on Rs. 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).]

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

Refer: Circular No. 12/2010-Cus Dated 21/6/2010

1. Substituted vide Notification No. 29/2006-CE (NT) Dated 29/12/2006

2. Substituted vide Notification No. 7/2011-CE (NT) Dated 1/3/2011

3. Substituted vide Notification No. 12/2011-CE (NT) Dated 24/03/2011

4. Inserted vide Notification No. 12/2011-CE (NT) Dated 24/03/2011

5. Substituted vide Notification No. 17/2012-CE (NT) Dated 17/03/2012

6. Substituted vide Notification No. 11/2016-CE (NT) Dated 1/03/2016

as amended by [Notification No. 7/2002-CE(NT) dt 1-3-2002 ,Notification No. 29/2006-CE (NT) Dated 29/12/2006, 7/2011-CE (NT) Dt. 1/3/2011, 12/2011-CE (NT) Dt. 24/03/2011 and 17/2012-CE (NT) 17/3/2012.]