Assessable Value for Central Excise Must Be Based on Genuine Ex-Factory Price, Not Depot Price.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - assessable value - ex-factory sales - so long as there is a genuine ex-factory price there can be no question of taking into account the depot price for arriving at the assessable value are on all fours with the facts of this case. - AT....