TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rules interest on delayed payments not part of assessable value</h1> <h3>ADARSH CHEMICALS & FERTILIZERS LTD. Versus COLLR. OF C. EX., VADODARA</h3> ADARSH CHEMICALS & FERTILIZERS LTD. Versus COLLR. OF C. EX., VADODARA - 1998 (98) E.L.T. 651 (Tribunal) The Appellate Tribunal CEGAT, New Delhi, in the case of a common appellant manufacturing Maleic Anhydride, set aside the demand for duty on interest collected for delayed payments, ruling that it is not part of the assessable value under Section 4(1)(a) of the Act. The Tribunal allowed the appeals as duty was not payable on the interest amount.
TaxTMI 