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of <h1>Clarification on Section 4A of Central Excise Act: Highest MRP Prevails Even if One is Crossed Out.</h1> Doubts have arisen regarding the applicability of Explanation 2(a) to Section 4A of the Central Excise Act, 1944, when an assessee declares two Maximum Retail Prices (MRPs) on a package and crosses out one, typically the higher one. The Board has clarified that if more than one retail sale price is declared, the highest price will prevail, even if one MRP is crossed out. This clarification should be communicated to field formations, and a Trade Notice should be issued for the benefit of the trade. Acknowledgment of receipt of these instructions is requested.
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