https://www.taxtmi.com/caselaws?id=47329 The Supreme Court dismissed the appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's judgment. The court held that interest accrued on advances from customers should not be included in the value of goods supplied, as there was no evidence showing the advances affected pricing or were utilized as working capital, following the precedent in Metal Box India Ltd. v. Collector of Central Excise, Madras. en-us Wed, 13 Apr 2005 00:00:00 +0530 Tue, 22 Apr 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47329 The Supreme Court dismissed the appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's judgment. The court held that interest accrued on advances from customers should not be included in the value of goods supplied, as there was no evidence showing the advances affected pricing or were utilized as working capital, following the precedent in Metal Box India Ltd. v. Collector of Central Excise, Madras. Case-Laws Central Excise Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47329