https://www.taxtmi.com/article/detailed?id=6572 Section 4A institutes MRP based excise valuation: declared retail sale price on packaged goods is the deemed value less notified abatement. Non declaration, false declaration, or tampering attracts confiscation and prescribed ascertainment. When declared prices cannot be used, Rules require using prices of identical goods removed within one month or, alternatively, market inquiries on a sample basis, with the highest ascertained price applied. Exemptions under metrology rules and factual contexts (bulk packing, samples, institutional sales, multipacks) determine whether valuation falls under Section 4 or Section 4A. en-us Fri, 11 Dec 2015 08:16:39 +0530 Mon, 23 May 2022 15:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6572 Section 4A institutes MRP based excise valuation: declared retail sale price on packaged goods is the deemed value less notified abatement. Non declaration, false declaration, or tampering attracts confiscation and prescribed ascertainment. When declared prices cannot be used, Rules require using prices of identical goods removed within one month or, alternatively, market inquiries on a sample basis, with the highest ascertained price applied. Exemptions under metrology rules and factual contexts (bulk packing, samples, institutional sales, multipacks) determine whether valuation falls under Section 4 or Section 4A. Articles Central Excise Fri, 11 Dec 2015 08:16:39 +0530 https://www.taxtmi.com/article/detailed?id=6572