Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000

Chapter II

Determination of Value

4.  When the time of delivery is different from time of removal

The value of the excisable goods shall be based on the value of such goods sold by the assessee for delivery at any other time nearest to the time of the removal of goods under assessment, subject, if necessary, to such adjustment on account of the difference in the dates of delivery of such goods and of the excisable goods under assessment, as may appear reasonable to the proper officer.