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          Central Excise

          Valuation – MRP Based Value – Section 4A

          Central Excise Practice Manual (OLD)

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          MRP-based valuation sets excise duty on declared retail sale price after prescribed abatement, not on transaction value. Section 4A mandates MRP-based valuation for notified pre-packed goods: excise duty is charged on the declared retail sale price less a prescribed abatement, ignoring actual transaction price and disallowing separate deductions for freight, local taxes and dealer margins; applicability requires statutory Weights & Measures coverage or government notification, and various exclusions (voluntary MRP, bulk/wholesale supplies, exports, special industrial packs, mixed packs) and confiscation consequences for undeclared or tampered MRPs are specified.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  MRP-based valuation sets excise duty on declared retail sale price after prescribed abatement, not on transaction value.

                                  Section 4A mandates MRP-based valuation for notified pre-packed goods: excise duty is charged on the declared retail sale price less a prescribed abatement, ignoring actual transaction price and disallowing separate deductions for freight, local taxes and dealer margins; applicability requires statutory Weights & Measures coverage or government notification, and various exclusions (voluntary MRP, bulk/wholesale supplies, exports, special industrial packs, mixed packs) and confiscation consequences for undeclared or tampered MRPs are specified.


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