2004 (7) TMI 251

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....li M., Member (T)]. - The issue involved in this case is valuation of samples of fabrics cleared by the appellant. The appellant is a manufacturer of cotton fabrics and manmade fabrics amongst other goods falling under Chapters 52, 54 and 55. He draws trade samples from good fabrics and supplies them to his dealers free of cost for trade promotion. Duty on the trade samples has been worked out by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n one metre. 2. None was present from the appellant's side. However, a letter requesting for adjournment has been sent. We have considered this letter carefully and find no reason to adjourn the matter. The appeal relates to year 1999 and the amount involved is Rs. 9,556/-. We, therefore, proceed to decide the case on the submissions made by the JDR and on perusal of records. 3. The appellan....