Printed MRP governs valuation when an earlier scored-out retail price is replaced on the package.

Where a multipack detergent sachet bore an earlier MRP of Rs. 12/- that was scored out and replaced by a printed MRP of Rs. 8/-, duty was to be assessed on the operative printed price. The package was sold as a unit pack with a uniform price declaration, and the Board's circular treated a scored-out MRP as irrelevant once a fresh MRP was printed on the package. On that basis, the valuation adopted by the assessee was upheld and the Revenue's challenge failed.

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Issues: Whether duty on a multipack of detergent sachets was to be discharged on the basis of the retail price of Rs. 8/- printed on the package after the earlier MRP of Rs. 12/- had been scored out.

Analysis: The package was sold as a unit pack of 2+1 and bore a uniform price declaration. The earlier MRP of Rs. 12/- had been scored out and replaced by a printed MRP of Rs. 8/-. The Board's circular clarified that once an MRP is scored out and another MRP is printed on the package, the scored-out figure cannot be treated as an MRP, and only the printed MRP remains relevant for valuation.

Conclusion: The duty was correctly assessed on the retail price of Rs. 8/-, and the challenge by the Revenue failed.

Final Conclusion: The valuation adopted by the assessee was upheld and the Revenue's appeal was rejected.

Ratio Decidendi: Where an earlier MRP on a package is scored out and replaced by a printed MRP, the scored-out figure is to be ignored and duty is to be determined on the operative printed MRP.

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