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of <h1>Finance Bill 2022 Updates: New Notification Supersedes Retail Sale Price Valuation for Excise Duty u/s 4A.</h1> The Finance Bill, 2022, includes amendments to align with the current legal framework post-GST implementation. Specifically, Notification No. 49/2008-Central Excise (N.T.), which established Retail Sale Price-based valuation for certain goods under section 4A of the Central Excise Act, 1944, has been superseded. The new Notification No. 01/2022-Central Excise (N.T.), dated February 1, 2022, replaces the old notification to reflect the updated statutory and legal positions. This change is part of broader technical and clarifying amendments in the Budget 2022-23.
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