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        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.

        <h1>Valuation of pan masala and tobacco products now based on declared retail sale price for GST.</h1> The amendment adds a clause prescribing valuation of specified packaged goods by reference to the retail sale price, listing pan masala and various tobacco and inhalation products by Customs Tariff classification; it defines retail sale price as the maximum declared consumer price on packages and sets rules for multiple, altered, and area-specific declared prices, and applies First Schedule interpretative rules of the Customs Tariff Act.

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