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of <h1>Retail Price Determination for Excisable Goods: Highest Price Used if Declared or Market Price is Inconsistent.</h1> When a manufacturer removes excisable goods without declaring the retail sale price, declares an incorrect price, or obliterates the price post-removal, the retail sale price is determined by either using the declared price of identical goods removed within a month or through market inquiries. If multiple prices are found, the highest price is used. Market inquiries are conducted on a sample basis. This rule ensures compliance with pricing declarations as per the Standards of Weights and Measures Act and other relevant laws.
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