Duty determination when retail price not declared: treat packaged goods as non-packaged for excise duty calculation. The corrigendum inserts a proviso that where retail sale price need not be declared under the Legal Metrology (Packaged Commodities) Rules, 2011 and is not declared, the duty shall be determined as in the case of goods cleared other than packaged form; it also corrects tariff table references and replaces a numeric column entry with a dash.
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Duty determination when retail price not declared: treat packaged goods as non-packaged for excise duty calculation.
The corrigendum inserts a proviso that where retail sale price need not be declared under the Legal Metrology (Packaged Commodities) Rules, 2011 and is not declared, the duty shall be determined as in the case of goods cleared other than packaged form; it also corrects tariff table references and replaces a numeric column entry with a dash.
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