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    <title>Valuation of Motor Vehicles for Job Work Set u/r 10A, Based on First Sale by TML.</title>
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    <description>Determination of assessable value - Job work - Since the said motor vehicles were not sold by the appellants and sold for the first time by TML, the value was to be determined in this case under Rule 10A of the Central Excise Valuation Rules - AT</description>
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