Depot is Place of Removal for Excise Valuation; Discounts at Depot Deductible from Sale Price, Not Factory Gate.

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....Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT....