https://www.taxtmi.com/caselaws?id=113125 Notional interest on deposits collected from prospective buyers and dealers was held not includible in the assessable value unless the department proved a nexus between the interest element and the manufacturing or clearance activity. The record showed no evidence linking the deposits to the value of the goods, so the burden of establishing includibility was not discharged. On that basis, the valuation claim failed and the notional interest could not be added to assessable value. en-us Tue, 06 Jul 1999 00:00:00 +0530 Thu, 03 May 2012 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113125 Notional interest on deposits collected from prospective buyers and dealers was held not includible in the assessable value unless the department proved a nexus between the interest element and the manufacturing or clearance activity. The record showed no evidence linking the deposits to the value of the goods, so the burden of establishing includibility was not discharged. On that basis, the valuation claim failed and the notional interest could not be added to assessable value. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113125