presently tariff value is fixed for pan masala packed in ratail packs of less than 10gms/pack and tariff value for ready made garments has been prescribed as 60% of their retail price and etc.
And specific duty is payable on the basis of certain unit of weight or measure
presently this method is applicable to the following:-
cigarettes (length basis)
matches (per 100 boxes)
sugar (per quintal basis)
marble slabs and tiles (per square meter basis)
cement clinkers (per tonne basis)
molases (per quintal basis)
colour television when mrp is not marked on the package or when mrp is not the sole consideration for sale (based on screen size)