1999 (2) TMI 118 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether administrative charges under U.P. Sheera Niyantran Adhiniyam, 1964 should be included in assessable value. The Tribunal upheld that such charges are not to be included based on Section 4(4)(d). The decision was in line with a previous ruling, leading to dismissal of the appeal. (Case citation: 1999 (2) TMI 118 - CEGAT, New Delhi)