https://www.taxtmi.com/caselaws?id=112482 The Tribunal accepted the appellant's valuation method for trade samples of textile fabrics, setting aside duty demands and allowing the appeals. The Tribunal rejected equating the samples to good quality textiles, affirming their resemblance to fents and rags. It was emphasized that the samples, though of fine quality, should be valued higher than fents and rags but lower than standard fabrics. This decision overturned the Commissioner (Appeals) confirmation of demands, highlighting the distinct valuation approach for such samples in the context of free distribution. en-us Fri, 10 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112482 The Tribunal accepted the appellant's valuation method for trade samples of textile fabrics, setting aside duty demands and allowing the appeals. The Tribunal rejected equating the samples to good quality textiles, affirming their resemblance to fents and rags. It was emphasized that the samples, though of fine quality, should be valued higher than fents and rags but lower than standard fabrics. This decision overturned the Commissioner (Appeals) confirmation of demands, highlighting the distinct valuation approach for such samples in the context of free distribution. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112482