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    <title>valuation of depot transfer</title>
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    <description>Valuation for goods transferred to a depot is determined under Rule 7 by the normal transaction value of goods sold from that depot at or about the same time; if no such contemporaneous sale exists, the sale price at the nearest point of time-potentially subsequent to the date and time of removal-may be used to fix the assessable value for excise duty and finalize provisional assessments.</description>
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