<h1>CBEC Clarifies Excise Duty Calculation for Job Work Under Amended Rule 10A to Ensure Compliance in Manufacturing Sectors.</h1> The Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, were amended with Rule 10A effective from April 1, 2007, to specify that the transaction value for excise duty on job work should be based on the value determined by the job worker. Despite this, job workers continued using the cost-plus method. To address this, the Central Board of Excise and Customs (CBEC) issued a circular on October 20, 2009, clarifying that excise duty should be calculated according to Rule 10A for job work, ensuring compliance, particularly for motor vehicle body builders and other commodities manufactured on a job work basis.