Body builders of motor vehicles using chassis received from manufacturers were liable to valuation u

Excise & Customs : An assessee : (a) receiving chassis free of cost TML; (b) manufacturing body-built motor vehicles using said chassis and other materials; and (c) clearing said vehicles to depots/retail sales outlet (RSO) of TML, is a job-worker of TML and value of said vehicles cleared by assessee are to be determined as per Rule 10A of Central Excise Valuation Rules, 2000