https://www.taxtmi.com/caselaws?id=108116 Notional interest on an advance received from the buyer was not includible in the assessable value of tailor-made goods for central excise purposes where the goods were manufactured to specification and the advance was taken as a normal trade practice to guard against non-clearance. In the absence of any material showing that the advance depressed the price, no nexus existed between the advance and the price, so the proposed enhancement of assessable value was unwarranted and the demand was liable to be set aside. en-us Wed, 19 Aug 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108116 Notional interest on an advance received from the buyer was not includible in the assessable value of tailor-made goods for central excise purposes where the goods were manufactured to specification and the advance was taken as a normal trade practice to guard against non-clearance. In the absence of any material showing that the advance depressed the price, no nexus existed between the advance and the price, so the proposed enhancement of assessable value was unwarranted and the demand was liable to be set aside. Case-Laws Central Excise Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108116