https://www.taxtmi.com/caselaws?id=116510 Conflicting Tribunal views existed on valuation of textile trade samples distributed free of cost: one line treated short samples as akin to fents and rags, while another applied a proportionate value based on standard fabrics under Rule 4. The order notes that these coordinate decisions could not be reconciled in the present proceeding and that authoritative resolution was required. The matter was therefore referred to a Larger Bench for determination of the correct valuation approach and to resolve the legal conflict. No substantive valuation ruling was made in this order. en-us Wed, 24 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116510 Conflicting Tribunal views existed on valuation of textile trade samples distributed free of cost: one line treated short samples as akin to fents and rags, while another applied a proportionate value based on standard fabrics under Rule 4. The order notes that these coordinate decisions could not be reconciled in the present proceeding and that authoritative resolution was required. The matter was therefore referred to a Larger Bench for determination of the correct valuation approach and to resolve the legal conflict. No substantive valuation ruling was made in this order. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116510