https://www.taxtmi.com/forum/issue?id=108536 If the retail price declared on packaging at clearance is increased after clearance, the altered retail sale price is deemed the retail sale price for excise valuation; consequently, transfers to a depot at a lower price followed by sales from the depot at a higher price than the price adopted at clearance can attract differential excise duty, though an alternative practical position notes that if the declared MRP is unchanged, valuation may depend on the declared MRP rather than actual transfer price. en-us Tue, 05 May 2015 11:56:07 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108536 If the retail price declared on packaging at clearance is increased after clearance, the altered retail sale price is deemed the retail sale price for excise valuation; consequently, transfers to a depot at a lower price followed by sales from the depot at a higher price than the price adopted at clearance can attract differential excise duty, though an alternative practical position notes that if the declared MRP is unchanged, valuation may depend on the declared MRP rather than actual transfer price. Discussion-Forum Central Excise Tue, 05 May 2015 11:56:07 +0530 https://www.taxtmi.com/forum/issue?id=108536