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<h1>MRP based excise abatements set fixed percentage deductions from retail sale price for specified packaged goods under Central Excise rules.</h1> The notification specifies that, for specified goods listed by tariff heading or item, a percentage abatement of the retail sale price is allowed when determining the excise taxable value; the Table assigns the abatement percentage for each listed good. 'Retail sale price' is defined to include taxes, freight, commissions and related charges for packaged goods, with a special definition for certain medicaments under the Drugs (Prices Control) Order. The notification supersedes an earlier notification and was later superseded by Notification No.01/2022.
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