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        F. Acts / Amendment Acts

        Section 95 - Amendment of section 4A

        Finance Act, 2000
        EXCISE

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        Retail sale price: highest declared package price governs excise valuation; area-specific prices apply to goods sold in those areas. Amendment deems the highest declared retail sale price on a package to be the retail sale price for excise valuation; where different retail sale prices are declared for sale in different areas, each declared price shall be the retail sale price for valuation of goods intended for sale in that area.
                          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.

                              Retail sale price: highest declared package price governs excise valuation; area-specific prices apply to goods sold in those areas.

                              Amendment deems the highest declared retail sale price on a package to be the retail sale price for excise valuation; where different retail sale prices are declared for sale in different areas, each declared price shall be the retail sale price for valuation of goods intended for sale in that area.


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