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of <h1>Central Government Amends Excise Valuation Rules; Introduces Rule 10A for Goods Produced by Job-Workers, Effective April 2007.</h1> The Central Government, under section 37 of the Central Excise Act, 1944, has amended the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, effective from April 1, 2007. The amendment introduces Rule 10A, which specifies the valuation method for excisable goods produced by a job-worker on behalf of a principal manufacturer. The rule outlines valuation based on transaction value when goods are sold at the time of removal or transferred to another location for sale. It excludes transportation costs from the value of excisable goods. The definition of a job-worker is also provided.
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