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Tariff value - CBEC's Customs Manual 2023 - Customs


..... 2. Tariff value: 2.1 Board is empowered to fix values, under Section 14(2) of the Customs Act, 1962 for any item, which are called “Tariff Values”. If tariff values are fixed for any goods, ad valorem duties thereon are to be calculated w .....

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Tariff value - CBEC s Customs Manual 2023 - Customs

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