Query on Excise (MRP Based Valuation)

If any excisable goods bears more than one retail price the maximum of such retail price shall be deemed to be retail sale price (Sec 4A explanation 2(a) CEA 1944)

What if there are many prices..and each of them is for a different place..?

The highest price will be teated as MRP.....

Yes, highest price should be taken as MRP price subject to abatements available.

There is no restriction that the MRP should be the same and therefore one can have region wise separate MRP and it can be printed in the packing materials.  This is allowed in Weights and Measures Act and packaged commodities Act also.

For calculating excise duty u/s 4A of the CE Act, one should take the highest MRP printed in the packing material.

rengarj r.k

The highest MRP price will be treated as MRP.

As Mr.Rengarj is correct.

You can calculate duty for MRP that what you have mentioned in the particular product.