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of <h1>Understanding Rule 10A: Valuation of Excisable Goods by Job-Workers for Principal Manufacturers Explained.</h1> Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, addresses the valuation of excisable goods produced by a job-worker for a principal manufacturer. If goods are sold at the time of removal from the job-worker's factory, the transaction value is used. If not sold immediately, the normal transaction value at the nearest time of removal is considered. If neither condition applies, other relevant rules are used. Transportation costs from the sale premises to the delivery location are excluded from the excisable goods' value. A job-worker is defined as one who manufactures goods for a principal manufacturer using supplied inputs.
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