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of <h1>New Rule 173C(2A) Requires Declaration of Retail Sale Price for Goods under Section 4A of Central Excise Act</h1> The Central Government has amended the Central Excise Rules, 1944, through the Twelfth Amendment of 1999, effective upon publication in the Official Gazette. The amendment introduces a new sub-rule (2A) to Rule 173C, requiring assessees who produce, manufacture, or warehouse goods specified under section 4A of the Central Excise Act to file a declaration with the proper officer. This declaration must include the retail sale price, any abatement on the sale price, and other specified particulars, as determined by the Central Board of Excise and Customs. Additionally, sub-rule (3) is updated to reference the new sub-rule (2A).
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