2004 (9) TMI 404

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....ger (Indirect Taxation), for the Appellant. Shri Ajay Saxena, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides and considered the material on record, it is found : (a)     The issue in this case is valuation of trade samples of textile fabrics, cleared by the appellant for free distribution to the Traders. Duties were discharge....

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....bsp;    This Tribunal vide its Order No. A-496/WZB/2004/C-III, dated 1-6-2004 [2004 (172) E.L.T. 50 (T)] in the appellants' own case had held as follows : 2. After hearing both sides and considering, it is found : (a)     Rags/fents are never equated, valuewise or qualitywise with prime quality textile. Once the valuation of rags and fents which are al....

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....er authorities. (b)     Before parting with this appeal we would like to observe that sample cut pieces of fabrics may be classifiable as new rags under Heading 63.10 of the tariff and the entire basis of working out these demands may not be appropriate. However, the issue of classification is not before us. We would part with this appeal as it is. (c)   &n....

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....and remand the case back to the original authority for determining the value of the samples afresh after allowing appropriate deduction from the value of the standard fabrics. Appeal is allowed by way of remand." (d)    On considering that 'fents' and 'rags', as cleared and known in the textile trade, are not necessarily cut pieces of inferior quality textile, but are normally re....