Assessable value excludes administration charges collected for the State and remitted under a statutory levy scheme.

Amounts collected merely on behalf of the State Government and remitted to it, as administration charges under a statutory levy scheme, were held not to form part of the assessable value of excisable goods. The valuation issue was treated as covered by earlier Tribunal decisions, and the impugned orders were set aside. The result was that the demands based on inclusion of those charges could not be sustained.

---

---

Issues: Whether the administration charges collected on behalf of the State Government and remitted to it were includible in the assessable value of the excisable product.

Analysis: The appeals involved a common question relating to valuation. The charges were collected under the State levy regime and passed on to the State Government. The issue was treated as covered by earlier Tribunal decisions holding that such administration charges were not liable to be included in the assessable value.

Conclusion: The administration charges were not includible in the assessable value and the impugned orders were set aside.

Final Conclusion: The assessees succeeded on the valuation issue and the demands founded on inclusion of the administration charges could not be sustained.

Ratio Decidendi: Amounts collected merely on behalf of the State Government and remitted to it, in the nature of administration charges under a statutory levy scheme, do not form part of the assessable value of the excisable goods.

---