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    <title>Clearance to industrial consumers from depots</title>
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    <description>Valuation for excisable goods transferred to a depot for onward sale equals the price at which such goods are sold from the depot on the date of clearance; if no sale occurs on that date, use the nearest date price. This applies where the assessee and buyer are unrelated and price is the sole consideration, under rule 7 of the Central Excise Valuation Rules.</description>
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