https://www.taxtmi.com/caselaws?id=122067 Notional interest on buyer advances is includible in the assessable value of tailor-made goods only if the Department proves a nexus between the advance and the price charged. The fact that the goods are tailor-made does not shift that burden to the assessee. In the absence of evidence showing that the advance influenced pricing, the condition for adding notional interest is not met, and the amount is not includible in valuation. The analysis follows the Board circular and earlier Tribunal decisions supporting this approach. en-us Mon, 14 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122067 Notional interest on buyer advances is includible in the assessable value of tailor-made goods only if the Department proves a nexus between the advance and the price charged. The fact that the goods are tailor-made does not shift that burden to the assessee. In the absence of evidence showing that the advance influenced pricing, the condition for adding notional interest is not met, and the amount is not includible in valuation. The analysis follows the Board circular and earlier Tribunal decisions supporting this approach. Case-Laws Central Excise Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122067