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    <title>Motor Vehicle Valuation Must Use Chassis Value per Rule 8, Not Actual Cost, to Prevent Undervaluation.</title>
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      <description>Valuation - Undervaluation of vehicles - The value of chassis for the purpose of arriving at the assessable value of the complete motor vehicle shall be the assessable value of the chassis worked out by Eicher under Rule 8 of the Excise Valuation Rules, and not its actual cost - AT</description>
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