https://www.taxtmi.com/caselaws?id=357348 The Tribunal set aside the impugned order and allowed the appeal, ruling that notional interest on advance deposits should not be included in the assessable value of final products. The Tribunal emphasized that the tailor-made nature of the goods and the lack of evidence showing the influence of notional interest on pricing supported this decision. This case underscores the importance of considering specific circumstances in assessing assessable values and the relevance of legal precedents in indirect tax matters. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357348 The Tribunal set aside the impugned order and allowed the appeal, ruling that notional interest on advance deposits should not be included in the assessable value of final products. The Tribunal emphasized that the tailor-made nature of the goods and the lack of evidence showing the influence of notional interest on pricing supported this decision. This case underscores the importance of considering specific circumstances in assessing assessable values and the relevance of legal precedents in indirect tax matters. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357348