https://www.taxtmi.com/caselaws?id=1220 Assessable value for caustic soda lye cleared from a harbour depot was to be taken from the depot sale price, because the depot functioned as the place of removal and the goods were not sold at the factory gate. The factory-gate price could not govern valuation on those facts. Under the applicable valuation rule, only transportation cost from the depot to the place of delivery was deductible. Expenses incurred up to delivery at the depot, including packing and handling charges, were not deductible where the sale occurred from the depot. The factory-gate valuation principle applied only where the sale was effected at the factory gate. en-us Tue, 31 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1220 Assessable value for caustic soda lye cleared from a harbour depot was to be taken from the depot sale price, because the depot functioned as the place of removal and the goods were not sold at the factory gate. The factory-gate price could not govern valuation on those facts. Under the applicable valuation rule, only transportation cost from the depot to the place of delivery was deductible. Expenses incurred up to delivery at the depot, including packing and handling charges, were not deductible where the sale occurred from the depot. The factory-gate valuation principle applied only where the sale was effected at the factory gate. Case-Laws Central Excise Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1220