Consolidated Invoices in Central Excise: Include Additional Charges in Assessable Value When Selling Above MRP for Tax Purposes.

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....Central Excise Valuation - 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.... - AT....