https://www.taxtmi.com/caselaws?id=104388 Notional interest on advances received from customers was held not includible in assessable value unless a proven nexus existed between the advance and the sale price. Where advances were taken only in some cases and no link was shown between the advance and any reduction in price, the presumed benefit of interest not actually paid could not be added to valuation. The issue was decided in favour of the assessee. en-us Tue, 13 Apr 1999 00:00:00 +0530 Tue, 28 Feb 2012 18:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104388 Notional interest on advances received from customers was held not includible in assessable value unless a proven nexus existed between the advance and the sale price. Where advances were taken only in some cases and no link was shown between the advance and any reduction in price, the presumed benefit of interest not actually paid could not be added to valuation. The issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104388