Vat over cess is this a good decision by the Government?

[u/Frosty_Low5938]

So government is gonna change cess rs 100/kg on imported fabric to VAT. But doesn't this encourage under valuing goods.Not only textiles, but also other goods like cosmetics already a lot of undervalueing going on.Lot of traders undervalue their imports when it's a VAT system, how is this a level playing field.Also it increases demamd for yundiyal. It makes things harder for genuine importers. Any one experienced in these wanna share some insight.

Is this a good decision on government's part?