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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Valuation of excisable goods: use nearest comparable sale with reasonable date adjustments by the proper officer.</h1> Valuation of excisable goods is determined by reference to the value of such goods sold by the assessee for delivery at the time nearest to removal, subject to reasonable adjustments for differences in delivery dates as may appear reasonable to the proper officer.

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