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Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008
[Notification No. 13/2008-C.E. (N.T.), dated 01-03-2008]
In exercise of the powers conferred by section 37 read with sub-section (4) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely :-
(1) These rules may be called the Central Excise
(Determination of Retail Sale Price of Excisable Goods) Rules, 2008.
In these rules,
unless the context otherwise requires, -
The retail sale price of any excisable goods under sub-section (4) of section 4A of the Act, shall be determined in accordance with these rules.
Where a manufacturer removes the excisable goods specified under sub-section (1) of section 4A of the Act, -
(a) without declaring the retail sale price on the packages of such goods; or
(b) by declaring the retail sale price, which is not the retail sale price as required to be declared under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or rules made thereunder or any other law for the time being in force; or
(c) by declaring the retail sale price but obliterates the same after their removal from the place of manufacture,
then, the retail sale price of such goods shall be ascertained in the following manner, namely :-
Where a manufacturer alters or tampers the retail sale price declared on the package of goods after their removal from the place of manufacture, resulting into increase in the retail sale price, then such increased retail sale price shall be taken as the retail sale price of all goods removed during a period of one month before and after the date of removal of such goods:
Provided that where the manufacturer alters or tampers the declared retail sale price resulting into more than one retail sale price available on such goods, then, the highest of such retail sale price shall be taken as the retail sale price of all such goods.
If the retail
sale price of any excisable goods cannot be ascertained under these rules, the
retail sale price shall be ascertained in accordance with the principles and
the provisions of section 4A of the Act and the rules aforesaid.