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of <h1>Central Board clarifies excise valuation: same-class buyers can't be differentiated by location; factory gate price applies to depot transfers.</h1> The circular issued by the Central Board of Excise and Customs clarifies the valuation of goods for excise purposes when sold at different prices to buyers of the same class. It addresses doubts about whether regional sales depots and dealers in different regions can be considered different classes of buyers. The Board concludes that wholesale dealers across India cannot be treated as different classes solely based on location, and factory gate price should apply to transfers to regional depots if it is genuine. The circular modifies a previous directive and instructs field formations to be informed accordingly.
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