TaxTMI 
TaxTMI 
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
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....1/1998 Subject: Central Excise S.No. 229 of Notification No. 5/98-CE - Chargeability to specific rates of duty on colour television sets in cases where extra amounts are collected, beyond the retail sale price-declared, from the ultimate consumer - Reg. I am directed to say that it has been gathered that some colour television (TV) manufacturers have adopted the practice of making the Retail Sal....
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....pecific rates of excise duty have been prescribed in the respect of colour television sets where the retail sale price is not declared on the packages at the time of clearance from the factory of production or where the retail sale price declared does not form the sole consideration for sale to the ultimate consumer. In the context of these facts, the Board is of the view that the assessment of TV....
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.... for such sale. In view of this all inclusive definition of 'retail sale price, 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. 4. In view of th....