2001 (2) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal dismissed the appeal by the Revenue, confirming that the deduction of 1.3% on account of interest on receivables should not be included in the assessable value of finished goods. The Tribunal's decision became final. The Commissioner's order seeking to include the deduction in the assessable value was set aside in a subsequent appeal. The appeal was allowed with consequential relief.