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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

          Provisions expressly mentioned in the judgment/order text.

          <h1>Finance Act 2000 amends Section 4A: Highest declared retail sale price on excisable goods packages now used for valuation.</h1> Section 4A of the Central Excise Act has been amended by the Finance Act, 2000. The amendment replaces Explanation 2 with new provisions regarding the declaration of retail sale prices on excisable goods. If multiple retail sale prices are declared on a package, the highest price will be considered the retail sale price. If different prices are declared on packages for different areas, each price will be applicable for valuation in its respective area.

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