Assessment on retail sale price applies to footwear under tariff heading, bringing such goods within central excise retail valuation rules. Footwear under heading 64.01 is specified as subject to assessment on the basis of retail sale price under sub-section (2) of section 4A of the Central Excise Act, 1944, by notification issued under sub-section (1) of section 4A, with an operative commencement date set in the notification.