This notification seeks to prescribe the commodities to which MRP based excise levy is applicable and also abatement of retail price under section 4A. - 005/2001 - Central Excise - Non Tariff
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MRP-based excise levy for specified packaged goods, with prescribed retail-price abatements under law and superseding prior notifications. Prescribes applicability of MRP-based excise levy to specified goods identified by tariff headings and prescribes corresponding abatements of the retail sale price to determine taxable value; supersedes earlier notifications and defines 'retail sale price' to include taxes, freight, dealer commission and charges such as advertisement, delivery, packing and forwarding.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
MRP-based excise levy for specified packaged goods, with prescribed retail-price abatements under law and superseding prior notifications.
Prescribes applicability of MRP-based excise levy to specified goods identified by tariff headings and prescribes corresponding abatements of the retail sale price to determine taxable value; supersedes earlier notifications and defines "retail sale price" to include taxes, freight, dealer commission and charges such as advertisement, delivery, packing and forwarding.
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