Place of removal rules: sale price at depot determines excise assessable value and transport costs form part of valuation. Amendment expands place of removal to include depots and consignment agents and deems time of removal as clearance from the factory; the sale price at the place of removal is the normal price for excise assessable value, allowing different values by depot. Assessments may be based on the prevailing depot price on the date goods clear the factory, provisional assessment used only if that price is unavailable or fluctuating. Transport and depot expenses form part of the sale price at the place of removal. Job work valuation follows existing Valuation Rules, using comparable price or cost plus notional profit.