https://www.taxtmi.com/caselaws?id=50398 Notional interest on advances or security deposits collected from customers for tailor-made goods is not includible in the assessable value for central excise unless there is evidence that the deposit gave the manufacturer a direct or indirect benefit and depressed the price of the goods. A mere assumption that the buyer's advance would necessarily be reflected in pricing is insufficient. In the absence of proof that the advance affected valuation, inclusion of notional interest is not justified. en-us Sat, 26 Feb 2000 00:00:00 +0530 Sat, 21 Aug 2010 14:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50398 Notional interest on advances or security deposits collected from customers for tailor-made goods is not includible in the assessable value for central excise unless there is evidence that the deposit gave the manufacturer a direct or indirect benefit and depressed the price of the goods. A mere assumption that the buyer's advance would necessarily be reflected in pricing is insufficient. In the absence of proof that the advance affected valuation, inclusion of notional interest is not justified. Case-Laws Central Excise Sat, 26 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50398