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2007 (11) TMI 220 - CESTAT, MUMBAINotional interest on the deposits taken by the appellant in respect of goods manufactured by them– revenue failed to establish any nexus between taking of advances and the price of the goods - amount taken as deposit was kept by them in the current account & no interest was earned on such deposit & therefore the price can’t be said to have been influenced by amount of deposit - held that price in such a case can’t be considered as been influenced by notional interest earned on the deposit
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