2005 (8) TMI 489

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..... M., Member (T)]. The issue pertains to valuation of trade samples of textile for free distribution to prospective customers to get the orders of processed fabrics. 2. The appellant s contention is that such trade samples have length of less than 50 Cms. and, therefore, should be considered as fents and the value declared for such fents should be the basis for assessment. The department s c .....

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..... hat trade samples having been drawn from good quality fabrics, proportionate value of the good fabrics should be adopted and not the value ascribed by the appellants. In yet another decision, the Tribunal in the case reported in 2003 (56) RLT 187 (CEGAT-Mum.) held that samples of cloth less than 15 Cms. in length cut from fine/standard quality cloth are not be equated with fents and rags or cloth .....

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