Section 4A valuation uses the highest declared retail price when multiple prices appear on excisable goods packaging.

For goods notified under Section 4A of the Central Excise Act, 1944, where more than one retail sale price is declared on the package, Explanation 2(a) deems the maximum declared price to be the retail sale price for valuation. As the packing carried two declared prices, assessment was required to proceed on the higher price, and that value was correctly adopted for excise assessment.

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Issues: Whether, for goods notified under Section 4A of the Central Excise Act, 1944, the presence of two declared prices on the package required assessment to be made on the higher retail sale price.

Analysis: The goods were notified for assessment under Section 4A of the Central Excise Act, 1944. Explanation 2(a) to Section 4A provides that where more than one sale price is declared on excisable goods, the maximum of such retail sale price is deemed to be the retail sale price for the purpose of the section. As the packing carried two retail prices, the higher price became the assessable retail sale price for valuation.

Conclusion: The higher declared price was correctly adopted as the retail sale price for assessment, and the challenge to the order failed.

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