Chewing tobacco packaging: declared retail sale price used or, if absent, market enquiries determine price; highest ascertained price applies. Where goods are removed without a valid declared price or with obliterated or tampered price, the declared retail sale price for identical goods removed within one month before or after shall be adopted; if unavailable, the jurisdictional Commissioner shall ascertain the retail sale price by conducting sample-based market enquiries for similar goods sold around the time of removal. If multiple prices are found, the highest price applies. If declared prices are altered or tampered with to increase price, the increased price governs for goods removed within one month before and after removal, and if multiple altered prices exist, the highest applies.