1999 (5) TMI 199

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..... t Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Common issue involved in these 8 Appeals is whether administrative charges collected by the State Government under the provisions of U.P. Sheera Niyantran Adhiniyam, 1964, are to be included in the assessable value of molasses cleared by the appellants. 2. Shri Vinay Garg, learned Advocate submitted that the i .....

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..... nclude all money raised by taxation including taxes levied by the Union and State legislature and rates and other charges levied by the local authorities under statutory powers. The Tribunal has held that the levy of administrative charges is a tax and the same is not to be included in the assessable value in view of the provisions of Section 4(4)(d)(ii) of the Central Excise Act. Following the ra .....

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