Circular No.: 12/2010-Cus, Dated:21.06.10

Circular No.: 12/2010-Cus

F.No.528/21/2008-Cus (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi.
21st June, 2010.

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 Garments – Clarification - regarding.

Sir / Madam,

The issue of the additional duty of Customs (CVD) on import of readymade garments on the basis of the Maximum Retail Price (M.R.P.) / Retail Sale Price (R.S.P.) has been under the consideration of the Board for quite some time
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