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of <h1>Retail Sale Price Valuation for Color TV Receivers Enforced Under Central Excise Act, Section 4A(1) and 4A(2)</h1> The Central Government, under the powers of Section 4A(1) of the Central Excise Act, 1944, specifies that all television receivers, excluding monochrome, under heading 85.28 of the Central Excise Tariff Act, 1985, will be subject to valuation based on retail sale price as per Section 4A(2) of the Central Excise Act. This notification, identified as No. 50/97-C.E. (N.T.), was issued on September 10, 1997, and is effective from September 16, 1997.
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