Transaction value adjustment: transportation cost from place of removal to delivery excluded from excisable goods valuation under rule. Where goods are sold under clause (a) of section 4(1) except sales for delivery away from the place of removal, value is deemed to be the transaction value excluding the cost of transportation from the place of removal to the place of delivery. 'Cost of transportation' includes actual transport cost and averaged freight computed by accepted costing principles; transport cost from factory to place of removal (if different) is not excluded.