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2017 (12) TMI 1629 - AT - Central ExciseValuation - inclusion of value of of chassis in the assessable value of goods cleared by SML - Rule 10A of the Central Excise Valuation Rules - Held that:- Identical issue decided in appellant own case SITA SINGH & SONS (P) LTD. VERSUS CCE, DELHI-IV [2017 (10) TMI 1298 - CESTAT CHANDIGARH], where it was held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest. Demand of duty along with interest is confirmed - penalty set aside - appeal allowed in part.
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