https://www.taxtmi.com/caselaws?id=51560 Notional interest on advances from purchasers was held not includible in the assessable value of manufactured goods unless the department proved a direct nexus between the advances and any reduction in sale price. The fact that the goods were tailor-made did not relax that burden or permit inclusion on a presumed benefit from reduced borrowing costs. The analysis reiterated that evidentiary difficulty in comparing tailor-made goods does not shift the onus away from the department, and the earlier decision on the same principle governed the issue. In the absence of credible proof of nexus, the proposed addition failed. en-us Wed, 09 Oct 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51560 Notional interest on advances from purchasers was held not includible in the assessable value of manufactured goods unless the department proved a direct nexus between the advances and any reduction in sale price. The fact that the goods were tailor-made did not relax that burden or permit inclusion on a presumed benefit from reduced borrowing costs. The analysis reiterated that evidentiary difficulty in comparing tailor-made goods does not shift the onus away from the department, and the earlier decision on the same principle governed the issue. In the absence of credible proof of nexus, the proposed addition failed. Case-Laws Central Excise Wed, 09 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51560