https://www.taxtmi.com/acts?id=8913 Rule 12 sets a hierarchical procedure for determining the retail sale price when declared prices are absent or unreliable: adopt the declared price of identical goods removed within a proximate period if available; otherwise, ascertain price by sample-based retail market enquiries where such goods are normally sold; apply the highest price if multiple prices arise; treat post-manufacture increases due to tampering as the retail price for goods removed within a temporal proximity window; if none apply, determine price by the rule's principles. en-us Wed, 02 Jul 2008 12:01:07 +0530 Thu, 25 Sep 2008 13:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8913 Rule 12 sets a hierarchical procedure for determining the retail sale price when declared prices are absent or unreliable: adopt the declared price of identical goods removed within a proximate period if available; otherwise, ascertain price by sample-based retail market enquiries where such goods are normally sold; apply the highest price if multiple prices arise; treat post-manufacture increases due to tampering as the retail price for goods removed within a temporal proximity window; if none apply, determine price by the rule's principles. Act-Rules Central Excise Wed, 02 Jul 2008 12:01:07 +0530 https://www.taxtmi.com/acts?id=8913