Understanding "Such Goods" and "Such Other Place" in Central Excise Valuation Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation of goods - Sale through depot - The expressions of “such goods“ and “such other place“ are significant “such goods“ refers to goods of the same kind and quality and such other place means the place from which the goods would be ultimately sold on removal from the factory. - AT....