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Issues: Whether the length of galleries attached to a hot air stenter is to be included in the length of the chamber while determining the annual production capacity.
Analysis: The issue had already been settled by the Larger Bench of the Tribunal, which held that a gallery having no fans or radiators attached to it does not fall within the expression "any other equipment" in Explanation I to the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. On that basis, the Tribunal treated the earlier view that galleries are not to be included in the dimension of the hot air chamber as correct and applied the same ratio to the present appeal.
Conclusion: The length of galleries is not to be included while determining the annual production capacity. The appeal succeeded to that extent, and the matter was remanded for recomputation without taking the gallery length into account.
Final Conclusion: The dispute was resolved in favour of excluding gallery length from the capacity calculation, with consequential remand for fresh determination of annual production capacity.
Ratio Decidendi: For the purpose of capacity determination under the relevant rules, a gallery without fans or radiators is not "any other equipment" and therefore cannot be included in the chamber length.