https://www.taxtmi.com/caselaws?id=102922 Notional interest on customer advances taken for tailor-made goods is includible in central excise value only where the Revenue proves by evidence that the advance or its benefit depressed the sale price or was otherwise reflected in costing. Mere reliance on the working-capital benefit of advances, or on a presumed saving of interest, is insufficient. On the facts stated, no material showed that the advances affected pricing or conferred a measurable benefit loaded into value, so the demand and penalty could not be sustained and the addition of notional interest was rejected. en-us Tue, 24 Feb 1998 00:00:00 +0530 Thu, 16 Feb 2012 18:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102922 Notional interest on customer advances taken for tailor-made goods is includible in central excise value only where the Revenue proves by evidence that the advance or its benefit depressed the sale price or was otherwise reflected in costing. Mere reliance on the working-capital benefit of advances, or on a presumed saving of interest, is insufficient. On the facts stated, no material showed that the advances affected pricing or conferred a measurable benefit loaded into value, so the demand and penalty could not be sustained and the addition of notional interest was rejected. Case-Laws Central Excise Tue, 24 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102922