STANDARD INDUSTRIES Vs. CCE

JUDGEMENT

(1.) 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 contention is that such trade samples constitute fabrics made out of the standard length and proportionate value of the standard fabrics should be ascribed to trade samples.

(3.) HEARD both sides.