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of <h1>CBEC Clarifies MRP-Based CVD Assessment on Tyres u/s 4A of Central Excise Act, 1944.</h1> Trade and industry associations have raised concerns regarding the MRP-based Countervailing Duty (CVD) assessment on radial and non-radial tyres. The Central Board of Excise and Customs (CBEC) clarified that under Section 4A of the Central Excise Act, 1944, MRP-based duty applies only to goods declared with MRP on packaging as per the Standards of Weights & Measures Act, 1976. Tyres and tubes sold in pre-packed form must indicate MRP, attracting valuation under Section 4A. Unpacked imports are assessed under Section 4, with additional duties applicable if pre-packed later for retail. Associations are urged to inform members and submit documentation for past and future assessments.
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