https://www.taxtmi.com/caselaws?id=53424 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appellant's appeal regarding the valuation of trade samples of fabrics for trade promotion. The Tribunal determined that the value of the trade samples should be based on the value of good fabrics rather than fents and rags, considering the quality and length of the samples provided by the appellant. This decision emphasizes the necessity of using a comparable price for trade samples and supports the lower authorities' method of determining the valuation of the samples. en-us Tue, 13 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53424 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appellant's appeal regarding the valuation of trade samples of fabrics for trade promotion. The Tribunal determined that the value of the trade samples should be based on the value of good fabrics rather than fents and rags, considering the quality and length of the samples provided by the appellant. This decision emphasizes the necessity of using a comparable price for trade samples and supports the lower authorities' method of determining the valuation of the samples. Case-Laws Central Excise Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53424