Metre length assessment for embroidery machines must use one roller only, not aggregate both rollers under the rule.

For duty under Rule 96ZI, the metre length of an embroidery machine with two rollers was to be computed by reference to one roller only, because the Board's trade notice and circular clarified that two rollers or frames could not be treated as two separate machines. The departmental approach of aggregating both rollers was inconsistent with that clarification and with the rule's basis of assessment. The contrary computation was therefore unsustainable, and the duty demand failed.

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Issues: Whether, for duty under Rule 96ZI, the metre length of an embroidery machine having two rollers was to be computed by totalling the length of both rollers or only by taking the length of one roller.

Analysis: Rule 96ZI fixed duty on the basis of the metre length of the machine, and the Board's trade notice and circular clarified that two rollers or frames of an embroidery machine could not be treated as two machines. The departmental stand that the two rollers had to be aggregated was held inconsistent with the administrative clarification relied upon by the assessees. The clarification was treated as relating to the definition of metre length under the rule, and the contrary view was found unsustainable.

Conclusion: The metre length was to be computed on the basis of one roller only, not by totalling both rollers, and the duty demand failed.

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