TMI Blog2018 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant manufactured and supplied tailor made machines to various customers, all the supplies of different specifications, there are no comparable price available. Since it is a tailor made machine, for the security purpose the appellant collected 15% to 20% advance deposit, therefore this is a security deposit. Moreover the department could not establish that the price of the goods has been influenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant therefore the reason of taking advance deposit towards the supply of tailor made machine is justified. Moreover no price of comparable goods is available to establish that the price was influenced due to notional interest against collecting the advance deposit. The department also could not adduce any evidence to establish that the price of the machineries are influenced by takin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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