2004 (6) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Member (T)]. - After hearing both 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 fid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uation matter, I find that the subject 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, sample....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nable equivalent is required to be arrived 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)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the option for re-determination of their 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 valu....