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    <title>2000 (11) TMI 234 - CEGAT, MUMBAI</title>
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    <description>Interest on receivables was treated as a permissible deduction from the normal price for excise valuation. The Tribunal noted that the issue had already been settled in the assessee&#039;s own earlier case in line with Supreme Court valuation law, and applied that settled position to uphold full deduction. The operative effect was that interest on receivables could be excluded from the assessable value for valuation purposes, and the assessee&#039;s claim succeeded.</description>
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      <title>2000 (11) TMI 234 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=50272</link>
      <description>Interest on receivables was treated as a permissible deduction from the normal price for excise valuation. The Tribunal noted that the issue had already been settled in the assessee&#039;s own earlier case in line with Supreme Court valuation law, and applied that settled position to uphold full deduction. The operative effect was that interest on receivables could be excluded from the assessable value for valuation purposes, and the assessee&#039;s claim succeeded.</description>
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