1999 (5) TMI 199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rawal, 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 issue involved in all these appeals is squarely covered by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 ratio of this decision we allow all the 8 appeals. - - TaxTMI - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X