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2009 (11) TMI 764 - AT - Central ExciseValuation of bullet proof vehicles supplied to Jammu & Kashmir Police by the respondent - job-work - transaction value - Held that: - goods have to be assessed at the place of removal and if the value cannot be determined under main provisions of Section 4(1)(a) of the Act, rules for valuation have to be resorted - the goods should be assessed in the condition in which the same are cleared from the factory and the value addition on account of the processing carried out by the job worker subsequent to the clearance of the goods should not be taken into account - appeal dismissed - decided against appellant.
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