https://www.taxtmi.com/circulars?id=324 Where additional consideration from the buyer exists - such as notional interest on interest free deposits - its money value is an element of the assessable value; under the valuation rules the additional consideration must be incorporated into the cum duty price and the assessable value determined by working backwards so that duty attributable to that additional consideration is also reflected. en-us Wed, 09 Feb 2000 00:00:00 +0530 Tue, 23 Sep 2008 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=324 Where additional consideration from the buyer exists - such as notional interest on interest free deposits - its money value is an element of the assessable value; under the valuation rules the additional consideration must be incorporated into the cum duty price and the assessable value determined by working backwards so that duty attributable to that additional consideration is also reflected. Circulars Central Excise Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=324