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    <title>Query on excise valuation</title>
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    <description>The Section 4A MRP-based valuation framework provides that where multiple MRPs attach to the same pack the maximum retail price may be deemed the retail sale price for excise valuation, while an explanatory clause permits different area-specific retail sale prices to be treated as the retail sale price for goods sold in those areas; tribunal decisions cited in the discussion have sometimes refused to apply the highest MRP where different MRPs are not on the same package.</description>
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      <title>Query on excise valuation</title>
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      <description>The Section 4A MRP-based valuation framework provides that where multiple MRPs attach to the same pack the maximum retail price may be deemed the retail sale price for excise valuation, while an explanatory clause permits different area-specific retail sale prices to be treated as the retail sale price for goods sold in those areas; tribunal decisions cited in the discussion have sometimes refused to apply the highest MRP where different MRPs are not on the same package.</description>
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      <law>Central Excise</law>
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