https://www.taxtmi.com/caselaws?id=107495 Trade samples made from fine or standard quality cloth could not be valued on the same basis as fents and rags because they were not comparable in quality or use. At the same time, because they were not of standard length and were not fit for use as regular fabric, their assessable value also could not be fixed at the full value of standard fabrics. The proper approach was to determine an intermediate assessable value by reference to standard fabrics with an appropriate deduction. The impugned valuation orders were set aside and the matter was remanded for fresh valuation on that basis. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107495 Trade samples made from fine or standard quality cloth could not be valued on the same basis as fents and rags because they were not comparable in quality or use. At the same time, because they were not of standard length and were not fit for use as regular fabric, their assessable value also could not be fixed at the full value of standard fabrics. The proper approach was to determine an intermediate assessable value by reference to standard fabrics with an appropriate deduction. The impugned valuation orders were set aside and the matter was remanded for fresh valuation on that basis. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107495