https://www.taxtmi.com/caselaws?id=53047 The Tribunal ruled in favor of the appellant regarding the valuation of trade samples of textile fabrics for free distribution. It held that the samples should not be equated with prime quality textiles or valued on a pro-rata basis with good quality fabric. Instead, the valuation should be based on comparable goods under Rule 4. The Tribunal emphasized the unique nature of 'fents' and 'rags' in the textile trade and concluded that the samples were more akin to these remnants. As a result, the duty demands were not confirmed, and the lower authorities' orders were set aside, allowing the appeals. en-us Fri, 10 Sep 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53047 The Tribunal ruled in favor of the appellant regarding the valuation of trade samples of textile fabrics for free distribution. It held that the samples should not be equated with prime quality textiles or valued on a pro-rata basis with good quality fabric. Instead, the valuation should be based on comparable goods under Rule 4. The Tribunal emphasized the unique nature of 'fents' and 'rags' in the textile trade and concluded that the samples were more akin to these remnants. As a result, the duty demands were not confirmed, and the lower authorities' orders were set aside, allowing the appeals. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53047