2004 (9) TMI 141

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..... both sides and considered the material 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 va .....

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..... (T)] in the appellants' own case had held as follows : 2. After hearing both sides and considering, 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 qua .....

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..... ke to observe that sample cut pieces of fabrics may be classifiable as new rags under Heading 63.10 of the tariff and the entire basis of working out these demands may 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 appellan .....

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..... tion from the value of the standard fabrics. Appeal is allowed by way of remand." (d)        On considering that 'fents' and 'rags', as cleared and known in the textile trade, are not necessarily cut pieces 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: w .....

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