Lower assessable value for short length fabrics requires clear identification and proof of distinguishing features before reduced valuation can apply.

A lower assessable value for alleged short length fabrics cannot be claimed unless the goods are clearly identified and the claimant substantiates the features that distinguish them from standard fabrics. Where the price lists omit the fabric length and no reliable material is produced to support a different valuation basis, a reference to the Textile Control Order does not, by itself, justify reduced assessment; material relating only to seconds is insufficient. On that record, the claim for lower valuation was rejected and there was no basis to interfere with the appellate order.

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Issues: Whether the petitioners were entitled to claim a lower assessable value for alleged short length fabrics without specifying the length or furnishing any material to distinguish them from standard fabrics.

Analysis: The petitioners sought assessment at a lower price for short length fabrics under Tariff Item 22 of the Central Excise Tariff, but the price-lists did not indicate the length of the fabrics and no reliable basis was produced to show how the goods differed from standard length fabrics. The reference to the Textile Control Order did not establish a right to lower valuation for short lengths, and the material relied upon related only to seconds. In the absence of any firm factual foundation or supporting authority, the earlier appellate order was held to be unsustainable on the petitioners' case.

Conclusion: The claim for lower assessable value for short length fabrics was rejected.

Final Conclusion: No ground was made out to interfere with the appellate order, and the revision application failed.

Ratio Decidendi: A lower assessable value cannot be accepted for alleged short length goods unless the claimant clearly identifies and substantiates the distinguishing features warranting such valuation.

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