Amends the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000

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....9/2007-Central Excise (N.T.) G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, namely:- 1. (1) These rules may be called the Central Excise Valuation (Determination of....

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....ration for the sale, the value of the excisable goods shall be the transaction value of the said goods sold by the principal manufacturer; (ii) in a case where the goods are not sold by the principal manufacturer at the time of removal of goods from the factory of the job -worker, but are transferred to some other place from where the said goods are to be sold after their clearance from the fac....

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....ost of transportation, if any, from the premises, wherefrom the goods are sold, to the place of delivery shall not be included in the value of excisable goods. Explanation.-  For  the  purposes  of  this  rule,  job-worker  means  a  person  engaged  in  the manufacture or production of goods on behalf of a principal manufacturer,....