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    <title>Insertion of new section 4A</title>
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    <description>Section 4A allows the Central Government to notify packaged goods whose declared retail sale price on the package will be taken as the assessable value for excise purposes, subject to an abatement permitted by notification. The permitted abatement may take into account excise duty, sales tax and other taxes. &quot;Retail sale price&quot; is defined to be the maximum price to the ultimate consumer and includes taxes, freight, commission and related charges; where more than one price is declared, the maximum applies.</description>
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      <description>Section 4A allows the Central Government to notify packaged goods whose declared retail sale price on the package will be taken as the assessable value for excise purposes, subject to an abatement permitted by notification. The permitted abatement may take into account excise duty, sales tax and other taxes. &quot;Retail sale price&quot; is defined to be the maximum price to the ultimate consumer and includes taxes, freight, commission and related charges; where more than one price is declared, the maximum applies.</description>
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