Valuation with reference to retail sale price applied to tooth powder and toothpaste under section 4A(2). Goods under sub heading 3306.10, namely tooth powder and toothpaste, are specified as subject to valuation with reference to retail sale price by operation of sub section (2) of section 4A of the Central Excise Act, 1944, altering the assessable value basis for excise duty assessment and taking effect from the notified commencement date.