This is query which respect to second proviso of notification no. 16 wherein it has been mentioned that if goods are cleared in wholesale packages containing a number of standard packages with retail sale price declared on them, such declared retail sale price shall be taken into consideration for determining the rate of duty under respective serial numbers referred in Table - 1. Eg. if 15 retail pouches of Rs. 3 each are cleared in 1 wholesale package that has MRP of Rs. 45.
COnsidering the above mentioned example,i have query pertaining whether Rs. 3 or Rs. 45 will be considered for determination of duty.
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