https://www.taxtmi.com/manuals?id=223 Section 4A mandates MRP-based valuation for notified pre-packed goods: excise duty is charged on the declared retail sale price less a prescribed abatement, ignoring actual transaction price and disallowing separate deductions for freight, local taxes and dealer margins; applicability requires statutory Weights & Measures coverage or government notification, and various exclusions (voluntary MRP, bulk/wholesale supplies, exports, special industrial packs, mixed packs) and confiscation consequences for undeclared or tampered MRPs are specified. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=223 Section 4A mandates MRP-based valuation for notified pre-packed goods: excise duty is charged on the declared retail sale price less a prescribed abatement, ignoring actual transaction price and disallowing separate deductions for freight, local taxes and dealer margins; applicability requires statutory Weights & Measures coverage or government notification, and various exclusions (voluntary MRP, bulk/wholesale supplies, exports, special industrial packs, mixed packs) and confiscation consequences for undeclared or tampered MRPs are specified. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=223