https://www.taxtmi.com/caselaws?id=93080 Trimming already-arisen defective fents to uniform or marketable sizes did not change their essential character as fents, because the record did not show that sound fabrics had been cut into blouse pieces. On the evidence of inspection cards and internal records, the allegation of suppression was not established, so denial of exemption on that basis was unjustified. Higher sale price alone also did not justify treating the goods as sound fabrics, and fents were required to be valued on their own assessable basis rather than by reference to the parent fabric. The duty demand was therefore unsustainable and relief followed. en-us Fri, 10 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93080 Trimming already-arisen defective fents to uniform or marketable sizes did not change their essential character as fents, because the record did not show that sound fabrics had been cut into blouse pieces. On the evidence of inspection cards and internal records, the allegation of suppression was not established, so denial of exemption on that basis was unjustified. Higher sale price alone also did not justify treating the goods as sound fabrics, and fents were required to be valued on their own assessable basis rather than by reference to the parent fabric. The duty demand was therefore unsustainable and relief followed. Case-Laws Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93080