9911796707
TMI Blog2004 (9) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial 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 discharged by determining the value, of such free trade samples, on the basis of pro rata value arrived at by comparing the same with the values of 'fents' and 'rags' of the same sorts of fabric on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 also remnant pieces of good quality fabrics is accepted, to be at rate less than that applicable to good quality fabric there is no reason to arrive at the valuation as per the rule on captive consumption i.e. Rule 6(b) in these cases as arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be appropriate. However, the issue of classification is not before us. We would part with this appeal as it is. (c) While another Bench of this Tribunal in the case of the same appellant [2003 (156) E.L.T. 899] had held as follows : "3. After hearing rival submissions and perusal of case records, we are of the opinion that the samples cannot be equated with fents and rags as these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of inferior quality textile, but are normally remnants of the first quality textiles inasmuch as whenever textiles in running lengths are cut to bolt size: with the flang allowances, remnants thereof are cleared as 'fents' and 'rags' as per the trade requirements. Fents and Rags in the textile trade have specialised connotation and value. The present samples are more akin to 'fents' and 'rags' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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