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2014 (6) TMI 201 - AT - Central ExciseDetermination of assessable value - method of Valuation - body-built motor vehicles, namely Dumpers & Tippers - Job Work - Clearance of goods by the Appellants to the Depot of TML pursuant to the chassis supplied to them free of cost, by TML - Determination under Rule 10A or Rule 6 of the Valuation Rules read with Section 4(1)(a) of the Central Excise Act, 1944 - Held that:- According to Chapter Note: V of Chapter 87 of the Central Excise Tariff, building of body or fitting of a structure or equipment on the chassis falling under Heading 8706, amounts to manufacture of motor vehicles. We find that there is no sale of motor vehicles by the appellants either to TML or to any other customers. These vehicles were for the first time sold by TML from their depots and therefore, the clarification that the appellants sold the body, is of no help to them. We find that the chassis were supplied to the appellants free of cost. On fabrication of components of the body, it results into emerging a final product namely, motor vehicle which is distinct from the chassis. Since the said motor vehicles were not sold by the appellants and sold for the first time by TML, the value was to be determined in this case under Rule 10A of the Central Excise Valuation Rules, which provided for determination of value of the final products manufactured on behalf of the principal manufacturer - Following decision of Audi Automobiles & Others [2009 (5) TMI 426 - CESTAT, NEW DELHI] and M/s. Hyva (India) Pvt. Ltd. (2013 (8) TMI 770 - CESTAT MUMBAI) - Matter remanded back - Decided in favour of Revenue.
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