Section 4A of the Central Excise Act, 1944.

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.... 1944. 2. A number of representations have been received from Trade Associations as well as field formations about difficulties in implementing the said Circular. 3 The matter has been therefore further examined in the Board and it has been decided to modify Board's Circular No. 639/30/2002-CX. dt. 24.5.2002 to the effect that once an MRP is scored out, ( even if it remains visible) and anot....

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....he individual items do not contain any such inscription (that they are not be sold separately) and are capable of being sold separately at the MRP printed on the individual pieces, then the aggregate of the MRP's of the pieces comprising the multi-pack would be considered for payment of duty on the multi-pack under section 4A. This clause will apply to only those multi- packs where the MRPs, both ....