TaxTMI 
TaxTMI 
2004 (6) TMI 108
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....sides and considering that the issue is valuations of samples of fabrics removed for supply to traders by a manufacturer of fabrics. The size of these cut pieces are not exceeding 50 cms in length. They were cleared as per value applicable to Fents which were being cleared by the appellant. Fents as per understanding of the trade and Central Excise are bona fide cut pieces/remnants of textile from....
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....issue in respect of same appellants had already been decided in the earlier appeal petition contained in F.No. 400 M-J/97 and 548/97. The relevant findings in the said orders is given below : "6. While it is acceptable that the samples even though drawn from the base fabrics, are comparable in nature to the same categories of fabrics, however, samples by the nature of their sizes and differ....
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....d at by application of the Central Excise Valuation Rules. The assessable value in respect of samples would need to be determined under the requirement of Section 4(1)(b), and with reference to Rule 7 which provides that the value be determined by application of the best judgment principle. In arriving at the best judgment, the provision of sub-rule 6(b)(i) should be applied. The value of comparab....
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....r assessable value for samples on this criteria". held that the findings given above shall be equally applicable in regulating the duty liability on samples referred in the present appeal. 2. After hearing both sides and considering, it is found : (a) Rags/fents are never equated, value-wise or quality-wise with prime quality textile. Once the valuation of rags and fents which are also remnant ....