https://www.taxtmi.com/acts?id=234 Where excisable goods are transferred to a depot, consignment agent premises or other place for later sale and the assessee and buyer are unrelated and price is the sole consideration, the value shall be the normal transaction value of such goods sold from that other place at or about the same time, or if not sold then, at the time nearest to the time of removal for assessment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 13:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=234 Where excisable goods are transferred to a depot, consignment agent premises or other place for later sale and the assessee and buyer are unrelated and price is the sole consideration, the value shall be the normal transaction value of such goods sold from that other place at or about the same time, or if not sold then, at the time nearest to the time of removal for assessment. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=234