Valuation of Vehicle Body Building on Duty-Paid Chassis Must Follow Rule 10A, Not Rule 6, Central Excise Rules.

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....Job-work - valuation - activity of building body at their factory on the duty paid motor vehicles' chassis supplied to them - the value of the goods supplied by the appellants is to be determined under Rule 10A of the Central Excise Valuation Rules, 2000 and not under Rule 6 - AT....