- (1.) These Appeals are against the Judgment of the Customs, Excise and Gold (Control) appellate Tribunal (in short "cegat") , New delhi, dated 3rd August, 1999.
(2.) The question is, whether the interest accrued on advances taken from the customers is \\to be included in the value of the goods supplied? Very fairly it is admitted that there is no proof that taking of the advances had any influence in reducing the price or that the advances taken were used as a working capital. This case is, therefore, covered by the ratio laid down by this Court in the case of Metal box India Ltd. v. Collector Central Excise, madras reported in 1995 (75) E. L. T. 449 (S. C. ).
(3.) In these circumstances, we see no reason to interfere. The Appeals stand dismissed. There will be no order as to costs. Appeals dismissed.;