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    <title>Valuation – Transaction Value – Section 4</title>
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    <description>Excise assessable value is the transaction price on each removal when three conditions are met: sale at the time and place of removal, buyer and assessee not related, and price as the sole consideration. If any condition fails, valuation follows the Valuation Rules: use comparable proximate sales or cost-based methods for timing/place discrepancies; exclude transport to delivery but include transport to place of removal; apply normal transaction value or cost-plus for related-party transfers or captive consumption; add back additional consideration and include integral bought-out items while excluding optional consumables and depot-incurred costs.</description>
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    <pubDate>Sat, 19 Jan 2008 23:16:00 +0530</pubDate>
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      <title>Valuation – Transaction Value – Section 4</title>
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      <description>Excise assessable value is the transaction price on each removal when three conditions are met: sale at the time and place of removal, buyer and assessee not related, and price as the sole consideration. If any condition fails, valuation follows the Valuation Rules: use comparable proximate sales or cost-based methods for timing/place discrepancies; exclude transport to delivery but include transport to place of removal; apply normal transaction value or cost-plus for related-party transfers or captive consumption; add back additional consideration and include integral bought-out items while excluding optional consumables and depot-incurred costs.</description>
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