https://www.taxtmi.com/forum/issue?id=107711 For goods packed in unit containers with a declared 35% abatement, duty may be assessed on MRP where MRP is printed on each container and is the final price: assessable value = MRP less 35% abatement and duty is charged on that net value. Alternatively, if the manufacturer elects transaction value of the unit container as the final price, duty is charged on that transaction value at the applicable rate. en-us Tue, 16 Dec 2014 16:18:09 +0530 Thu, 23 Jan 2025 15:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107711 For goods packed in unit containers with a declared 35% abatement, duty may be assessed on MRP where MRP is printed on each container and is the final price: assessable value = MRP less 35% abatement and duty is charged on that net value. Alternatively, if the manufacturer elects transaction value of the unit container as the final price, duty is charged on that transaction value at the applicable rate. Discussion-Forum Central Excise Tue, 16 Dec 2014 16:18:09 +0530 https://www.taxtmi.com/forum/issue?id=107711