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    <title>Amendment in Notification No. 1-11(91)/TAX/GST/2023(Part-III), dated the 2nd November, 2023</title>
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    <description>Valuation for supplies of specified packaged goods-pan masala; unmanufactured tobacco and tobacco refuse; cigars, cigarettes and other manufactured tobacco products; and products containing tobacco or nicotine for non-combustion inhalation-shall be the declared retail sale price on the package (the maximum price inclusive of all taxes). Multiple or area-specific declared prices are resolved by taking the maximum or the area-specific price respectively, and Customs Tariff First Schedule interpretation rules apply.</description>
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