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2011 (3) TMI 1341 - CESTAT, MUMBAICentral Excise Valuation - on account of charging consideration of Optional Service Charges and Rust Proof Protection Charges over and above the MRP would part of MRP or not. - Held that:- when the goods have been cleared to the customers/ultimate buyers through a consolidated invoice which includes the price of the product plus OSC/RPP. - the goods have been sold over and above the MRP, therefore the OSC/RPP are includable in the assessable value. - decided against Assessee
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