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    <title>2007 (11) TMI 457 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue&#039;s appeal to include notional interest on advance received from customers in the assessable value of goods. The Tribunal determined that the sale price remained consistent regardless of security deposits, with no proof of deposits impacting pricing.</description>
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