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2011 (7) TMI 698 - CESTAT, MUMBAIValuation - Whether administrative fee/export fee etc are liable to be included in the assessable value - Apex court in the case of Commissioner vs Kisan Sahakari Chini Mills Ltd (1999 -TMI - 90836 - CEGAT, NEW DELHI), wherein it was held to the effect that the aforesaid fees fell within the ambit of the expression 'other taxes' figuring in the text of Section 4 (4) (d) (ii) of the Central Excise Act and hence liable to be excluded from the assessable value of the goods - Decided in favor of the assessee
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