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    <title>2018 (2) TMI 796 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the duty liability and correct valuation of a fully manufactured motor vehicle rested with the job worker, not the appellants who only manufactured chassis with engines. As there was no job work arrangement between the parties for Central Excise provisions, the Tribunal found in favor of the appellants. The impugned order confirming a significant differential duty against the appellants was set aside, and the appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355375</link>
      <description>The Tribunal held that the duty liability and correct valuation of a fully manufactured motor vehicle rested with the job worker, not the appellants who only manufactured chassis with engines. As there was no job work arrangement between the parties for Central Excise provisions, the Tribunal found in favor of the appellants. The impugned order confirming a significant differential duty against the appellants was set aside, and the appeal was allowed.</description>
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