Retail sale price not sole consideration triggers specific excise duty on colour TVs when extra charges are collected. Where extra amounts are recovered from ultimate consumers beyond the price printed on colour TV packages, the printed price cannot be treated as the Retail Sale Price that is the sole consideration. The manufacturer must determine RSP inclusive of manufacture cost, distribution, taxes, freight, dealer commission and warranty charges. If consumers pay more than the declared package price because of transportation, local taxes, octroi or similar add ons, duty must be computed at the specific rates of excise duty prescribed for such cases.