Charging of excise duty with reference to maximum Retail Price -regarding

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....mum retail price under section 4A of Central Excise Act, 1944 in cases where MRP is not required to be affixed on packings, as a statutory requirement under the Standards Weights and Measures Act or any other Law for the time being in force, even though some manufacturers may voluntarily be affixing the MRP on such packings. 2. Instructions were issued by the Board's vide letter F.No. 341/64/97- ....

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....utorily may be asked to indicate full description including weight etc. of such packings. It may be examined and ensured by the Assistant Commissioner that the packings are such that they are exempt under the provisions of the Standards Weights and Measures Act and the rules made thereunder. Such packings will be assessed to excise duty under the provisions of Section 4 of Central Excise Act, 1944....