Where extra amounts are collected from the ultimate consumers as local taxes, octroi, freight, etc. the RSP declared cannot be considered to be the sole consideration for sale to the ultimate consumer. Hence, in such cases, specific rates of excise duty will require to be collected on such colour TVs

Manufacturers Must Include All Costs in RSP for Color TVs; Higher Prices Trigger Specific Excise Duties per Notification 5/98-CE.

When extra charges like local taxes, octroi, and freight are collected from consumers beyond the declared Retail Sale Price (RSP) of color TVs, the RSP cannot be the sole consideration for sale. Manufacturers must ensure the RSP reflects all costs and charges. If TVs are sold at prices higher than the declared RSP, specific excise duties must be applied as per Notification No. 5/98-CE. The responsibility lies with manufacturers to accurately determine the RSP, which should include all associated costs, ensuring compliance with the defined excise duty regulations.