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<h1>Appellate Tribunal allows appeal, deems interest, bank charges, and transit damages deductible in assessable value.</h1> The Appellate Tribunal CEGAT allowed the appeal in favor of the appellant, ruling that interest on receivables, bank charges for sales proceeds ... Valuation The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellant regarding interest on receivables, bank charges for realization of sales proceeds, and discount for damages to goods suffered during transit. The Tribunal held that interest on receivables is deductible, and bank charges and discount for damages are also deductible in determining the assessable value. The Assistant Collector was directed to examine the factual position regarding bank charges and pass the order accordingly after hearing the appellants.
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