News Flash
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at www.nacenkanpur.gov.in)
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click here
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.