https://www.taxtmi.com/caselaws?id=207580 The Tribunal dismissed the Revenue's appeal, upholding the decision that notional interest on advances need not be included in the assessable value of goods. The Tribunal emphasized the necessity for the Revenue to establish a direct impact on pricing, highlighting the importance of evidence in demonstrating any influence on pricing due to advances received. This judgment provides clarity on the criteria for including notional interest on advances in the assessable value of goods, ensuring a fair and accurate determination in such cases. en-us Wed, 07 Sep 2011 00:00:00 +0530 Sat, 17 Dec 2011 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207580 The Tribunal dismissed the Revenue's appeal, upholding the decision that notional interest on advances need not be included in the assessable value of goods. The Tribunal emphasized the necessity for the Revenue to establish a direct impact on pricing, highlighting the importance of evidence in demonstrating any influence on pricing due to advances received. This judgment provides clarity on the criteria for including notional interest on advances in the assessable value of goods, ensuring a fair and accurate determination in such cases. Case-Laws Central Excise Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207580