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of <h1>India Sets Tariff Value for Excisable Goods in Retail Packages; Rescinded by 2017 Notification.</h1> The Government of India, through Notification No. 16/2013-Central Excise (N.T.), dated December 31, 2013, set the tariff value for excisable goods under heading 3304 in retail packages, where section 4A of the Central Excise Act, 1944 does not apply. The tariff value is based on the retail sale price minus specified abatements. Retail sale price includes all taxes, transport, and other charges. The notification defines 'retail package' as one intended for sale to the ultimate consumer, excluding industrial or institutional consumers. This notification was rescinded by Notification No. 9/2017-Central Excise, effective July 1, 2017.
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