Valuation of excisable goods with reference to retail sale price.

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....ions of the ^1[Legal Metrology Act, 2009 (1of 2010)] or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, th....

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....quired to be declared under the provisions of the Act, Rules or other law as referred to in sub-section (1) ; or       (b) tampers with, obliterates or alters the retail sale price declared on the packages of such goods after their removal from place of manufacture,      then, such goods shall be liable to confiscation and the retail sale price of....

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....ocal or otherwise, the retail sale price shall be construed accordingly. Explanation 2 : For the purposes of this section,-       (a) Where on the packages of any excisable goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;       (b) Where the retail price, ....