https://www.taxtmi.com/circulars?id=301 The small-quantity exemption for packages does not apply to multi-piece packages; the Packaged Commodities Rules require declaration of the retail sale price of multi-piece packages and of individual pieces capable of separate sale, and where commodities are notified for valuation by reference to MRP they shall be assessed to excise duty on the basis of the declared retail sale price in accordance with the applicable excise valuation provisions. en-us Tue, 02 Nov 1999 00:00:00 +0530 Tue, 23 Sep 2008 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=301 The small-quantity exemption for packages does not apply to multi-piece packages; the Packaged Commodities Rules require declaration of the retail sale price of multi-piece packages and of individual pieces capable of separate sale, and where commodities are notified for valuation by reference to MRP they shall be assessed to excise duty on the basis of the declared retail sale price in accordance with the applicable excise valuation provisions. Circulars Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=301