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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 4A Update: Only New MRP Valid on Packages; Multi-Pack Duty Based on Sale Intent.</h1> The circular addresses modifications to the implementation of Section 4A of the Central Excise Act, 1944, following feedback from trade associations. It clarifies that if a maximum retail price (MRP) is scored out on a package, it should not be considered valid, and only the new MRP should be acknowledged. For multi-piece packages, if individual items are not meant to be sold separately, the MRP on the multi-pack is used for duty calculation. If items can be sold separately, the aggregate of individual MRPs is used. Definitions and declarations for multi-piece packages are referenced from the Standards of Weights and Measures Rules, 1977.
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