Definitions

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....ard" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "chewing tobacco" means chewing tobacco including filter khaini falling under tariff item 2403 99 10 of the Fourth Schedule to the Act; (d) "gutkha" means pan masala containing tobacco and falling under tariff item 2403 99 90 of the Fourth Schedul....

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....ches of notified goods; (i) "retail sale price" means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for the sal....