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2017 (5) TMI 453 - AT - Central ExciseValuation - body building charge which is the price of the body plus cost of chassis - chassis supplied free of cost to appellant - includibility - Held that: - an identical issue in the assessee-Appellants own case Audi Automobiles vs CCE, Indore [2009 (5) TMI 426 - CESTAT, NEW DELHI], has come up before this Tribunal, where it was held that the said firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free of cost by the manufacturer of chassis. Being so, the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6, therefore, do not find any illegality in the impugned order as far as the demand of duty and interest payable thereon from the appellants. But no penalty can be imposed. Appeal allowed - decided partly in favor of assessee.
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