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2018 (3) TMI 1051 - AT - Central ExciseValuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible in the assessable value of the final product or otherwise? - Held that: - there is no dispute in the fact that the goods supplied by the appellant are not uniform/standard, every machine is a tailor made machine. Therefore if the advance deposit is not collected and at the time of supplies if the buyer refuses to purchase the machine there will be no security to the appellant therefore the reason of taking advance deposit towards the supply of tailor made machine is justified - The department also could not adduce any evidence to establish that the price of the machineries are influenced by taking the advance deposit - notional interest should not be included - appeal allowed - decided in favor of appellant.
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