Central Excise Act, 1944-Section 4, 4(1)(a), 4(4)(d)(ii)-U.P. Sheera Niyantran Adhiniyam, 1964-Section 8(4), (5) and section 10-Assessable value of molasses for purposes of levy of excise duty-Determination of~ Whether administrative charges collected by sugar factory from buyers on behalf of State Government for molasses sold, duty or impost in the nature of tax and as such includible or not includible in the value of molasses-Held: Administrative charges levied, is in addition to and separate from the statutory price of molasses fixed wider section 10 of UP. Act, which is the normal price under section 4(/)(a) of 1944 Act-It never formed part of normal price as such cannot come within the ambit of assessable value-Further applying various tests levy of administrative charge is in nature of tax and not fee-Hence, not includible in the assessable value in terms of section 4(1)(a).