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<h1>Law Ministry Clarifies Multi-Piece Packages Must Declare MRP; Excise Duty Assessment u/s 4A Applies.</h1> Doubts regarding excise duty on multi-piece packages based on maximum retail price (MRP) have been raised, with some manufacturers claiming no statutory requirement for MRP declaration under the Standards of Weights and Measures Act, 1976. However, the law requires MRP declaration for multi-piece packages, as defined in Rule 2 of the 1977 Rules, and Rule 17(1) mandates additional details for such packages. The Law Ministry clarified that the exemption under Rule 34(b) does not apply to multi-piece packages. Consequently, multi-piece packages intended for retail sale must be assessed for excise duty under section 4A of the Central Excise Act, 1994.