Central Excise - Valuation - Difference between ex-factory price and ex-depot price - Regarding

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..... hi Subject : Central Excise - Valuation - Difference between ex-factory price and ex-depot price - Regarding. I am directed to say that it has been brought to the notice of the Board that in certain cases the assessees deliberately decrease the wholesale price at the factory gate and effect bulk of the sales from the depots at higher prices and only a small portion of the total sales, is ma .....

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..... sed the wholesale price at the factory, and has only nominal sales purely to justify the depressed price :- (i) transport charges from the factory gate to the depot(s). (ii) overhead charges of maintaining the depots (i.e., rent, or in the case of godown owned by the factory, deemed cost towards maintaining the godown, and its incidence per unit of the excisable product + factory staff maintai .....

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