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    <description>MRP-based valuation requires the manufacturer to declare the actual retail sale price at the time of removal, including for stock transfers; failure to declare correctly or altering the declared retail price leads to valuation under the prescribed MRP rules, the retail sale price being ascertained and deemed for excise purposes, and potential confiscation; an abatement applicable to the mango juice classification affects assessable value, and invoicing/registration requirements depend on whether the transfer is a manufacturer stock transfer or a dealer sale.</description>
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