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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Retail sale price definition affects cess rate determination for specified tariff items and tobacco products.</h1> Amendment substitutes Schedule entries to fix cess bases: tariff item 2106 90 20 is charged as a percentage of the retail sale price per unit, and Chapter 24 is charged by a composite per thousand sticks plus an ad valorem component or an alternative percentage of retail sale price, subject to the Schedule cap; a new Explanation defines retail sale price, addresses multiple or altered package prices, and prescribes area specific application for cess determination.

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