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Home Acts & Rules Central Excise Rules Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000 This
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Rule 10A - Job Work - Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000

Extract

..... 10A. Where the excisable goods are produced or manufactured by a job-worker, on behalf of a person (hereinafter referred to as principal manufacturer), then,- (i) in a case where the goods are sold by the principal manufacturer for delivery at the time of removal of goods from the factory of job-worker, where the principal manufacturer and the buyer of the goods are not related and the price is the sole consideration for the sale, the value of the excisable goods shall be the transaction value o .....

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Rule 10A - Job Work - Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000

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