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<h1>Delhi High Court Clarifies MRP Rules: Scored Out Price Invalid if New MRP Printed</h1> The High Court of Delhi disposed of the petition and application based on the modification of Circular No. 639/30/2002-CX, which clarified that a scored ... Valuation (Central Excise) - MRP based valuation The High Court of Delhi referred to circular No. 673/64/2002-CX, stating that a scored out MRP is not considered valid if another MRP is printed. Circular No. 639/30/2002-CX was modified accordingly. The petition and application were disposed of based on the new circular.