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of <h1>Goods under sub-heading 3306.10 to be valued by retail sale price per section 4A(2) from October 1, 1997.</h1> Notification No. 53/97-C.E. (N.T.), dated September 18, 1997, issued by the Central Government under the Central Excise Act, 1944, specifies that all goods under sub-heading No. 3306.10 in the Central Excise Tariff Act, 1985, are subject to valuation based on their retail sale price as per section 4A(2) of the Central Excise Act. This notification is set to take effect on October 1, 1997.
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