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2018 (5) TMI 192 - CESTAT AHMEDABADValuation - job-work - Revenue is of the view that the job worked goods be assessed to duty under Rule 10A(ii) of Valuation Rules, 2000 - Held that: - Clause (iii) of the Rule 10A of Valuation Rules are applicable, as the goods are not cleared/sold from the premises of Job worker but returned to the principal manfacturere - stay application dismissed.
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