https://www.taxtmi.com/forum/issue?id=4082 Repacking or relabeling that alters retail sale price constitutes deemed manufacture and, when goods are packed for retail with an affixed MRP, excise duty is to be valued on that MRP; increases in declared RSP can determine the RSP for goods removed within a specified period and the highest RSP prevails where multiple prices exist. Conversely, clearances to industrial or institutional consumers that are not retail packed should be assessed on transaction value and are excluded from the packaged commodity retail obligations of Legal Metrology. en-us Tue, 24 Apr 2012 14:41:03 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4082 Repacking or relabeling that alters retail sale price constitutes deemed manufacture and, when goods are packed for retail with an affixed MRP, excise duty is to be valued on that MRP; increases in declared RSP can determine the RSP for goods removed within a specified period and the highest RSP prevails where multiple prices exist. Conversely, clearances to industrial or institutional consumers that are not retail packed should be assessed on transaction value and are excluded from the packaged commodity retail obligations of Legal Metrology. Discussion-Forum Central Excise Tue, 24 Apr 2012 14:41:03 +0530 https://www.taxtmi.com/forum/issue?id=4082