https://www.taxtmi.com/caselaws?id=296740 Interest on receivables or sundry debtors, where built into the price of goods, was treated as excludible from assessable value under the relevant valuation principle. The contrary view that such an in-built component amounted to an impermissible abatement was stated to be erroneous. As the only pressed issue concerned this deduction claim, the appellate order was set aside to that extent and the matter was remanded to the original authority for fresh computation of duty after allowing the admissible deduction and giving effect to the relief already granted. en-us Thu, 04 Nov 1999 00:00:00 +0530 Thu, 05 Aug 2021 12:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296740 Interest on receivables or sundry debtors, where built into the price of goods, was treated as excludible from assessable value under the relevant valuation principle. The contrary view that such an in-built component amounted to an impermissible abatement was stated to be erroneous. As the only pressed issue concerned this deduction claim, the appellate order was set aside to that extent and the matter was remanded to the original authority for fresh computation of duty after allowing the admissible deduction and giving effect to the relief already granted. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296740