2001 (4) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is whether interest on advances received from Commission Agents is to be added in determining the Assessable value. The appellants manufactured carbon black falling under sub-heading 2803 of Central Excise Tariff. They sell their products to the wholesale dealer as well as to the Industr....