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    <title>Amendment of section 4A</title>
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    <description>Amendment to section 4A makes packaged excisable goods removable without correct retail sale price declaration or with tampered/altered prices liable to confiscation; the retail sale price is to be ascertained as prescribed and treated as the retail sale price. Retail sale price is defined as the maximum consumer price including taxes, freight, commission and ancillary charges, with a proviso for cases where law requires exclusion of taxes. Multiple declared prices default to the maximum; increased prices after clearance and area-specific prices are each deemed the retail sale price for valuation purposes.</description>
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