<h1>New Rule 10A Amends Central Excise Valuation for Job Work: Duty Based on Principal's Sale Value.</h1> Central Excise Valuation rules have been amended effective April 1, 2007, introducing Rule 10A to address valuation in job work scenarios. Under this rule, when goods are manufactured by a job-worker for a principal manufacturer, the excise duty value will be based on the sale value at which the principal manufacturer sells the goods, rather than the previous method of calculating based on raw material cost plus job charges. The job-worker remains liable for duty payment. The valuation will consider the transaction value at the time of removal from the job-worker's factory, provided the principal manufacturer and buyer are unrelated and the price is the sole sale consideration.