MRP-based abatement for excisable goods sets retail-value percentages determining assessable value under central excise rules. The Central Government prescribes percentage abatements of the maximum retail sale price to determine assessable value of packaged excisable goods under section 4A of the Central Excise Act. A detailed table links tariff headings and goods descriptions to fixed abatement percentages (or no abatement where indicated), covering foodstuffs, beverages, toiletries, household and electrical goods, chemicals, construction materials and automotive parts. 'Retail sale price' is defined to include taxes, freight, dealer commissions and ancillary charges for valuation.