Retail sale price-based abatement established for specified goods, prescribing fixed proportions of printed retail price for excise valuation. The notification substitutes S.No. 2 in the Table of Notification No. 3/2006-Central Excise (N.T.), specifying that where the retail sale price is printed on the retail pack, fixed proportions of that printed retail sale price shall be applied to particular categories of goods identified by their tariff descriptions, thereby altering the valuation measure prescribed by the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Retail sale price-based abatement established for specified goods, prescribing fixed proportions of printed retail price for excise valuation.
The notification substitutes S.No. 2 in the Table of Notification No. 3/2006-Central Excise (N.T.), specifying that where the retail sale price is printed on the retail pack, fixed proportions of that printed retail sale price shall be applied to particular categories of goods identified by their tariff descriptions, thereby altering the valuation measure prescribed by the principal notification.
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