Assessment under Section 4: goods cleared from the factory gate before amendment remain subject to prior valuation, no differential duty. Goods cleared from the factory gate before the amendment to Section 4 are governed by the pre-amendment valuation regime; valuations based on normal sale price or sale-depot price allowed before the amendment remain unaffected, and subsequent removal from depot after the amendment does not trigger differential duty where clearance from the factory gate occurred prior to the amendment.
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Provisions expressly mentioned in the judgment/order text.
Assessment under Section 4: goods cleared from the factory gate before amendment remain subject to prior valuation, no differential duty.
Goods cleared from the factory gate before the amendment to Section 4 are governed by the pre-amendment valuation regime; valuations based on normal sale price or sale-depot price allowed before the amendment remain unaffected, and subsequent removal from depot after the amendment does not trigger differential duty where clearance from the factory gate occurred prior to the amendment.
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