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    <description>Notification designates specified excisable goods by tariff headings for assessment on the basis of retail sale price and prescribes corresponding abatement rates to determine assessable value. It lists product categories-including confectionery, cereal preparations, pan masala in defined pack sizes, aerated waters, chemicals, toiletries, footwear, tiles, cooking and electrical appliances, batteries, consumer electrical goods, and lighting equipment-and links each to a fixed percentage abatement. The notification also defines retail sale price as the maximum packaged price to the ultimate consumer, inclusive of taxes, freight, dealer commission and related charges.</description>
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