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), Ntf. No. 08/2001-CE(NT), 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 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- articles of apparel, whether or not knitted or crocheted, all sorts, falling under Chapter 61 or 62] [OLD sub-heading No. 6101.00 or 6201.00] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), at the rate of 60% [OLD -30%]  [OLD - 45% ] of the retail sale price [OLD- at the rate of 60% of the retail sale price ] that is declared or required to be declared on the retail packages under the provisions of the Legal Metrology Act, 2009 (1 of 2010) [OLD - Standards of Weights and Measures Act, 1976 (60 of 1976) ] or the rules made thereunder or under any other law for the time being in force.

(In above opening paragraph, the figures "60%" has been substitued vide NTF. NO. 11/2016-CE (NT), DT. 01/03/2016 )

(In above opening paragraph, words, figures and brackets "30%" & "Legal Metrology Act, 2009 (1 of 2010)" has been substituted vide NTF. NO. 17/2012-CE (NT), DT.17/03/2012 )

(In above opening paragraph, the words and figures "at the rate of 45% of the retail sale price" has been substituted vide NTF. NO. 12/2011-CE (NT), DT. 24/03/2011 )

(In above opening paragraph, the words and figures "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" has been substituted vide NTF. NO. 07/2011-CE (NT), DT. 01/03/2011 )

[ In the figure Para word has been subsituted vide NTF. NO. 17/2012-CE (NT), DT.17/03/2012] 

(In above para words and figures has been substituted vide NTF.NO.29/2006-CE(N.T.), DT.29/12/2006)

(In above para words and figures has been substituted vide Ntf. No. 7/2002-CE(NT), Dt. 1/3/2002)

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.

(Above proviso & IIIustration has been inserted vide NTF. NO. 12/2011-CE (NT), DT. 24/03/2011 )

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

(Please refer Cir. No. 737/53/2003-CX, DT. 19/08/2003)

[Note:- see following Parts of Chapters as mentioned in
New Central Excise Manual 2001 (w.e.f. 1/9/2001)
Part IV of Ch. 12]