Price of the goods to indicate the amount of duty paid thereon [Section 12A]:

Section 12A casts a liability on every person who is liable to pay duty of excise on any goods. It prescribes that at the time of clearance of the goods the amount of such duty which will form part of the price at which such goods are to be sold should be prominently indicated in all the documents relating to assessment, sales invoice, and other like documents.