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of <h1>Valuation of excisable goods based on sale value of similar items, adjusted for delivery date differences under Rule 2000.</h1> The value of excisable goods for assessment purposes is determined based on the sale value of similar goods sold by the assessee at the nearest time to the removal of the goods under assessment. This valuation is subject to adjustments for any differences in delivery dates, as deemed reasonable by the proper officer, according to the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.
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