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    <title>1999 (4) TMI 201 - CEGAT, NEW DELHI</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90970</link>
      <description>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.</description>
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