2003 (3) TMI 480

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.... S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Shri A.V. Naik, learned Advocate for the appellants states that exemption for trade samples was withdrawn and hence the appellants started paying duty on such samples since April, 1994. However, since the length of the samples was less than 45 cm., the appellants paid duty on a value as applicable to fents and r....

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....ality cloth and hence the same has to pay duty on the value of good quality fabrics. He states that the value of fents and rags cannot be applied to samples which are usually of the finest/standard quality for attracting customers. 3. After hearing rival submissions and perusal of case records, we are of the opinion that the samples cannot be equated with fents and rags as these are made f....