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of <h1>Amendment to Section 4A: Excise Act targets undeclared or altered retail sale prices, mandates goods confiscation and prescribed pricing.</h1> Section 4A of the Central Excise Act has been amended to address the declaration of retail sale prices for excisable goods. If a manufacturer removes goods without declaring the correct retail sale price or alters the price post-removal, the goods are subject to confiscation, and the retail sale price will be determined as prescribed. The 'retail sale price' includes all taxes, charges, and is the maximum price for consumers. If multiple prices are declared, the highest is considered the retail sale price. Altered prices post-clearance are deemed the retail sale price, and different prices for various areas are treated accordingly for valuation.
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