2004 (7) TMI 251

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..... aluation 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 the appellant on the basis of the value of fents and rags .....

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..... de. 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 appellant's contention that the value of the trade samples should be .....

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