News Flash
  • “Promotion and Posting Orders in the grade of Principal Commissioner has been issued vide Office Order No. 123/2017 dated 20.07.2017. For details-.click here
  • “Appointment of IRS (C&CE) officers as Principal Commissioner (Revision Application ) & Ex-Officio Additional Secretary vide Office Order No. 202/2017 dated 20.07.2017. For details- click here
  • Field formations are requested to get the amendments done in the MPRs uploaded upto the month of June 17 using Error Correction Module latest by 30th july 2017,therefore, amendments will not be allowed.
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • “Chairman’s letter dated 14th July17".click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • “Chairman’s letter dated 7th July17".click here
  • "Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) has been uploaded"
  • "Circular No. 4/4/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports without payment of integrated tax) has been uploaded".
  • Circular No.3 dated 05/07/2017 prescribing proper officer for ceratin provisions under CGST Act, 2017 Click here
  • Instructions on revision of Pre-2016 Pensioner Click here
  • OM dated 04.07.2017, regarding corrections in the integrated All India Seniority List of Customs Appraiser for the period from 01.04.2003 to 31.12.2011. For details Click here
  • Draft integrated All India Seniority List of Customs (Prev.) for the period from 01.07.2010 to 31.12.2011. For details Click here
  • Immediate Attention : Registration & Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 01.08.2017 to 04.08.2017. Please download the same from www.nacenkanpur.gov.in.
  • Kind attention: DO Letter from Member (Admn.) regarding Implementation of GST on 1st July 2017 & Preparation enclosing the GST Seva kendras manual 09.06.2017 - English / Hindi
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
View all
Public Information
View All

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 :-

Rule 1.

(1) These rules may be called the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008.
(2) They shall come into force on the date of their publication in the Official Gazette.

Rule 2.

In these rules, unless the context otherwise requires, -
(a) 'Act' means the Central Excise Act, 1944 (1 of 1944);
(b) 'retail sale price' means the retail sale price as defined in section 4A of the Act; and
(c) words and expressions used in these rules and not defined but defined in the Act or any other rules made under the Act shall have the meaning as assigned therein.

Rule 3.

   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.

Rule 4.

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 :-

    (i)

if the manufacturer has manufactured and removed identical goods, within a period of one month, before or after removal of such goods, by declaring the retail sale price, then, the said declared retail sale price shall be taken as the retail sale price of such goods :

    (ii)

if the retail sale price cannot be ascertained in terms of clause (i), the retail sale price of such goods shall be ascertained by conducting the enquiries in the retail market where such goods have normally been sold at or about the same time of the removal of such goods from the place of manufacture :

Provided that if more than one retail sale price is ascertained under clause (i) or clause (ii), then, the highest of the retail sale price, so ascertained, shall be taken as the retail sale price of all such goods.

Explanation. - For the purposes of this rule, when retail sale price is required to be ascertained based on market inquiries, the said inquiries shall be carried out on sample basis.

Rule 5.

   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.

Rule 6.

  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.