Goods Clearing for Body Fabrication on Chassis Falls u/r 10A, Not Rule 6, of Central Excise Regulations.

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....Valuation - Job work - It was apparent that the firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free of cost by the manufacturer of chassis - the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6 - AT....