Central Government has the power to fix tariff values in respect of some goods

Such tariff value may be

  • different for different types of goods
  • different for different types of manufacturers

Duty is levied as % of tariff value in these cases

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.