https://www.taxtmi.com/caselaws?id=40667 A lower assessable value for alleged short length fabrics cannot be claimed unless the goods are clearly identified and the claimant substantiates the features that distinguish them from standard fabrics. Where the price lists omit the fabric length and no reliable material is produced to support a different valuation basis, a reference to the Textile Control Order does not, by itself, justify reduced assessment; material relating only to seconds is insufficient. On that record, the claim for lower valuation was rejected and there was no basis to interfere with the appellate order. en-us Mon, 18 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 11:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40667 A lower assessable value for alleged short length fabrics cannot be claimed unless the goods are clearly identified and the claimant substantiates the features that distinguish them from standard fabrics. Where the price lists omit the fabric length and no reliable material is produced to support a different valuation basis, a reference to the Textile Control Order does not, by itself, justify reduced assessment; material relating only to seconds is insufficient. On that record, the claim for lower valuation was rejected and there was no basis to interfere with the appellate order. Case-Laws Central Excise Mon, 18 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40667