https://www.taxtmi.com/caselaws?id=102894 Where factory gate sales are available and an ex-factory price can be ascertained, that price governs valuation under Section 4 of the Central Excises and Salt Act, 1944. Depot sales do not displace the factory gate benchmark merely because they are substantial, and transportation charges are not relevant to the assessable value on that basis. The valuation adopted by the lower appellate authority was sustained, and the Department's challenge failed. en-us Tue, 26 Mar 1996 00:00:00 +0530 Thu, 16 Feb 2012 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102894 Where factory gate sales are available and an ex-factory price can be ascertained, that price governs valuation under Section 4 of the Central Excises and Salt Act, 1944. Depot sales do not displace the factory gate benchmark merely because they are substantial, and transportation charges are not relevant to the assessable value on that basis. The valuation adopted by the lower appellate authority was sustained, and the Department's challenge failed. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102894