Central Excise - Valuation - Acceptance of Security deposits - Whether it constitutes additional interest under rule 5 of Central Excise (Valuation) Rules, 1975 - Regarding - Central Excise - 2/2/86-CX.1

Central Excise - Valuation - Acceptance of Security deposits - Whether it constitutes additional interest under rule 5 of Central Excise (Valuation) Rules, 1975 - Regarding F. No. 2/2/86-CX.1 Dated 28-4-1989 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Valuation - Acceptance of Security deposits - Whether it constitutes additional interest under rule 5 of Central Excise (Valuation) Rules, 1975 - Regarding. I am directed to refer to Board's Circular No. 6/86-CX.1 issued form F. No. 2/2/86-CX.1 on 20-10-1986 on the above subject. Instructions contained therein are once again reiterated by the Board. 2. These instructions may please be brought to the notice of the field formations for necessary action.