2018 (3) TMI 1051

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..... dible 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 r .....

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..... of the appellant submits that the appellant 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 .....

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..... he 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. 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 .....

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