1997 (12) TMI 290

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.... Shri Anil Balani, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue in both these appeals being the same, they are being disposed of by this common order. 2. The issue for decision by each of the appeals is whether the notional interest chargeable on advances taken on each of the repondents from the buyers is to form part of the assessable value of ....

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....and that the price list has been filed in Part II. He says that the decision of the Madras High Court in Laxmi Machine Works Ltd. v. Union of India and Supreme Court in Metal Box India Ltd v. C.C.E. - 1995 (75) E.L.T. 449 would not apply to the facts of their cases. 3. In the Metal Box India Ltd v. C.C.E. the Court said "If the price in a particular transaction is not the sole consideratio....