Tribunal Upholds Tescom's Valuation Method, Dismisses Rule 10A Contention Based on Incorrect Assumptions.

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....Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom acted as a job worker and thus should have valued the goods as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, was found to be based on incorrect premises. - AT....