2000 (5) TMI 225

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....hri Rakesh Roshan, Vice President of company, for the Respondents. [Order per: V.K. Agrawal, Member (T)]. -  In these 5 appeals arising out of a common order-in-appeal Nos. 6 to 10/CE/DLH/2000, dated 16-5-2000 the issue involved is whether the Notional Interest earned on advances received by the respondents from their customers for execution of the orders is to be included in the assess....

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....onsideration which was shown to the dealers who had given the security deposits. The Hon'ble Supreme Court, therefore, held that the interest is not to be included in the assessable value. We find that the Commissioner (Appeals) has given a clear-cut finding that the goods manufactured by the appellants being tailor made goods as per the exact design and specification of the customers the advances....