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of <h1>Central Excise Act Amended: Section 4A Introduced for Valuation of Goods Based on Retail Sale Price.</h1> A new section 4A is added to the Central Excise Act, specifying the valuation of excisable goods based on their retail sale price. The Central Government can mandate that certain goods declare their retail sale price on packaging, as required by relevant laws. The excise duty for these goods will be calculated based on the declared retail sale price, minus any allowable abatement specified by the government. The retail sale price includes all associated costs and taxes. If multiple retail sale prices are declared, the highest will be used for valuation purposes.
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