https://www.taxtmi.com/circulars?id=55473 MRP-based valuation and additional duty on tyres and tubes apply only when goods are cleared or imported in pre-packed form intended for retail sale, triggering mandatory retail price declaration under the Standards of Weights & Measures rules; unpacked tyres and tubes are assessed under ordinary valuation, but subsequent pre-packing for retail is treated as manufacture and attracts MRP-based Central Excise duty at clearance. en-us Fri, 26 Sep 2008 00:00:00 +0530 Fri, 23 Dec 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55473 MRP-based valuation and additional duty on tyres and tubes apply only when goods are cleared or imported in pre-packed form intended for retail sale, triggering mandatory retail price declaration under the Standards of Weights & Measures rules; unpacked tyres and tubes are assessed under ordinary valuation, but subsequent pre-packing for retail is treated as manufacture and attracts MRP-based Central Excise duty at clearance. Circulars Customs Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55473