Valuation Rules for Set-Top Box Job-Work Under Review; Current Regulations May Not Cover Specific Transactions.

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....Method of Valuation - Job-work - clearance of ‘set-top-boxes’ - The definition of ‘job-worker’, as incorporated in the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 would not cover the transactions, as well as the activities, that characteristic occur in the present dispute....