Retail sale price declaration requirement upheld as a valid implementation of excise valuation rules, with no Article 301 breach.

Where the statute deems the maximum of multiple declared retail sale prices to be the retail sale price for valuation, a delegated declaration form may validly require disclosure of the highest such price because it merely implements the statutory scheme and does not travel beyond the Act. The challenge under Article 301 also fails because the requirement does not restrict inter-State movement of goods; it only provides a uniform basis for excise valuation. The impugned note was therefore held valid and consistent with Section 4A.

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Issues: Whether Note No. 2 in the proforma declaration requiring mention of the highest retail sale price for different regions or States was contrary to Section 4A of the Central Excise Act, 1944 and violative of Article 301 of the Constitution of India.

Analysis: Section 3 is the charging provision and Section 4A provides for valuation of excisable goods with reference to retail sale price. Explanation 1 defines retail sale price as the maximum price at which the packaged goods may be sold to the ultimate consumer, and Explanation 2 deems the maximum of more than one declared retail sale price to be the retail sale price for the purposes of the section. Rule 173C(2A) authorises the Board to prescribe the declaration form and particulars. On that scheme, the requirement to enter the highest retail sale price for different States or regions only gives effect to the statutory deeming provision and does not travel beyond the Act. The challenge under Article 301 also fails because the note does not restrict movement of goods between States and only provides a uniform basis for valuation for excise purposes.

Conclusion: The impugned Note No. 2 was held to be valid and consistent with Section 4A of the Central Excise Act, 1944 and Article 301 was held not to be infringed.

Final Conclusion: The writ petition failed, and the impugned declaration requirement was upheld as a lawful incident of excise valuation based on the highest declared retail sale price.

Ratio Decidendi: Where the statute deems the maximum of multiple declared retail sale prices to be the retail sale price, a delegated form requiring disclosure of the highest such price is valid if it merely implements that statutory valuation rule and does not impose a restriction on inter-State trade.

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