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of <h1>Section 4A: Excise Duty Based on Retail Price, Packaging Requirements, and Penalties for Non-Compliance in Central Excise Act</h1> Section 4A of the Central Excise Act, 1944, addresses the valuation of excisable goods based on their retail sale price. The Central Government can mandate that certain goods declare a retail sale price on their packaging. For such goods, the excise duty is calculated based on this price minus any government-allowed abatement. If a manufacturer fails to declare, alters, or tampers with the retail sale price, the goods may be confiscated, and the price will be determined by prescribed methods. The section defines 'retail sale price' as the maximum price including all taxes and charges, with specific rules for multiple or altered prices.
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