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Retail Sale Price (RSP) based Assessment

  • RSP based assessment has been extended to parts, components and assemblies for automobiles, plant growth regulators and tooth brushes.
  • Abatement from RSP for levy of excise duty has been reduced from 45 percent to 42.5 per cent on aerated waters and 40 per cent to 37 per cent on Compact Fluorescent lamp, footwear of RSP between Rs.250 to Rs.750 per pair, ready to eat packaged food and instant food mixes.
  • Existing rate of abatement of 50 per cent will apply to all varieties of pan masala, which are subject to RSP based assessment and also in other cases where the RSP is printed despite there being no requirement to do so.

Source: National Portal Content Management Team, Reviewed on: 11-01-2011