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of <h1>New Notification: Goods under sub-headings 3401.20 & 3402.90 to be valued on retail sale price from Oct 1, 1997.</h1> The Central Government, under the authority of the Central Excise Act, 1944, has issued Notification No. 55/97-C.E. (N.T.) dated September 18, 1997. This notification specifies that all goods classified under sub-heading numbers 3401.20 and 3402.90 of the Central Excise Tariff Act, 1985, will be subject to valuation based on their retail sale price as per sub-section (2) of section 4A of the Central Excise Act. The notification is set to take effect from October 1, 1997.
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