Normal price determination: place-specific selling prices are deemed normal; time of removal treated as factory clearance time. Amendment to section 4 treats each place-specific selling price of excisable goods as the normal price for that place, subject to other specified circumstances; it adds depots, consignment agent premises and similar places as locations from which goods may be sold after factory clearance and deems the time of removal for goods sold from those places to be the time of their clearance from the factory.