https://www.taxtmi.com/caselaws?id=96132 Interest on advances received from commission agents was not includible in the assessable value of excisable goods because no material showed any additional consideration flowing from buyers. The commission agents were not the buyers, and no nexus was established between the interest earned on deposits and the sale price. As the receipt was not from customers and the basis for valuation inclusion was absent, the appeal succeeded. en-us Thu, 19 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96132 Interest on advances received from commission agents was not includible in the assessable value of excisable goods because no material showed any additional consideration flowing from buyers. The commission agents were not the buyers, and no nexus was established between the interest earned on deposits and the sale price. As the receipt was not from customers and the basis for valuation inclusion was absent, the appeal succeeded. Case-Laws Central Excise Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96132