https://www.taxtmi.com/caselaws?id=91156 Interest on advances received from buyers was not shown to form part of the assessable value of castings because the price structure already included development charges, the advances were comparatively insignificant, and no reliable material established a nexus between the advances and the price charged. As the goods were manufactured to buyer specifications rather than for general sale, the element of interest on the advances could not be added to assessable value, and the assessee succeeded on the issue. en-us Mon, 06 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91156 Interest on advances received from buyers was not shown to form part of the assessable value of castings because the price structure already included development charges, the advances were comparatively insignificant, and no reliable material established a nexus between the advances and the price charged. As the goods were manufactured to buyer specifications rather than for general sale, the element of interest on the advances could not be added to assessable value, and the assessee succeeded on the issue. Case-Laws Central Excise Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91156