https://www.taxtmi.com/caselaws?id=203033 Clearance of ECRU fabrics, fents and rags to the Domestic Tariff Area was examined for differential duty under the basic customs duty rate adopted by the assessees. Cut pieces and waste cloth were treated as distinct from running-length fabrics because they are ordinarily valued by weight, not by length, and sub-standard goods carry a lower value than standard goods. In light of Notification No. 2/95-CE dated 04.01.1995, which reduced the effective duty rate, the assessees' adopted rate did not justify any further demand. The differential duty demand was therefore not sustainable. en-us Wed, 02 Mar 2011 00:00:00 +0530 Mon, 02 May 2011 19:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203033 Clearance of ECRU fabrics, fents and rags to the Domestic Tariff Area was examined for differential duty under the basic customs duty rate adopted by the assessees. Cut pieces and waste cloth were treated as distinct from running-length fabrics because they are ordinarily valued by weight, not by length, and sub-standard goods carry a lower value than standard goods. In light of Notification No. 2/95-CE dated 04.01.1995, which reduced the effective duty rate, the assessees' adopted rate did not justify any further demand. The differential duty demand was therefore not sustainable. Case-Laws Central Excise Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203033