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    <title>2018 (2) TMI 139 - CESTAT CHENNAI</title>
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    <description>The Tribunal analyzed the Central Excise Valuation Rules regarding the valuation of job worked goods for excise duty calculation. It held that Rule 10A(iii) applied, requiring a sequential application of the Valuation Rules. As Rule 8 did not apply in the circumstances, the impugned orders were deemed unsustainable. Consequently, the appeals were allowed in favor of the appellants.</description>
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      <description>The Tribunal analyzed the Central Excise Valuation Rules regarding the valuation of job worked goods for excise duty calculation. It held that Rule 10A(iii) applied, requiring a sequential application of the Valuation Rules. As Rule 8 did not apply in the circumstances, the impugned orders were deemed unsustainable. Consequently, the appeals were allowed in favor of the appellants.</description>
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