https://www.taxtmi.com/caselaws?id=96354 Where factory-gate sale price was available and accepted as the ex-factory value, that price remained the correct assessable value even for clearances later sold through stockyards. Stockyard depreciation charges recovered from customers were not part of the assessable value on these facts, because only a small portion of goods moved to stockyards for subsequent sale and the prevailing factory-gate price governed valuation. The proposed addition of stockyard depreciation charges was therefore unjustified, and the duty demand was set aside. en-us Thu, 19 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96354 Where factory-gate sale price was available and accepted as the ex-factory value, that price remained the correct assessable value even for clearances later sold through stockyards. Stockyard depreciation charges recovered from customers were not part of the assessable value on these facts, because only a small portion of goods moved to stockyards for subsequent sale and the prevailing factory-gate price governed valuation. The proposed addition of stockyard depreciation charges was therefore unjustified, and the duty demand was set aside. Case-Laws Central Excise Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96354