https://www.taxtmi.com/caselaws?id=105047 Notional interest on advances from customers was not includible in the assessable value of manufactured goods where the advances were taken in the ordinary course of producing customer-specific goods. The record did not establish that the advances had depressed the price or that the assessee derived any identifiable benefit from them warranting loading of value. In the absence of evidence showing the extent of such benefit, notional interest could not be added to the assessable value, and the issue was decided in favour of the assessee. en-us Fri, 04 Apr 1997 00:00:00 +0530 Fri, 02 Mar 2012 12:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105047 Notional interest on advances from customers was not includible in the assessable value of manufactured goods where the advances were taken in the ordinary course of producing customer-specific goods. The record did not establish that the advances had depressed the price or that the assessee derived any identifiable benefit from them warranting loading of value. In the absence of evidence showing the extent of such benefit, notional interest could not be added to the assessable value, and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105047