(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in su… — THE CENTRAL EXCISE ACT, 1944

[(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub -clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;]

2 [(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub -clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] (d) "transaction value" means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to

Section 2