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    <title>Tooth powder and tooth paste - Valuation with reference to retail sale price</title>
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    <description>Goods under sub heading 3306.10, namely tooth powder and toothpaste, are specified as subject to valuation with reference to retail sale price by operation of sub section (2) of section 4A of the Central Excise Act, 1944, altering the assessable value basis for excise duty assessment and taking effect from the notified commencement date.</description>
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