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        Central Excise

        2003 (4) TMI 146 - AT - Central Excise

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        CEGAT Mumbai: 'Meter Length' for Embroidery Machines Defined. Retrospective Application. Department Appeal Dismissed. The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines, specifying it as the distance ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              CEGAT Mumbai: 'Meter Length' for Embroidery Machines Defined. Retrospective Application. Department Appeal Dismissed.

                              The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines, specifying it as the distance between the points of the first and last needles of only one roller. The amendment applies retrospectively, and the tribunal dismissed the department's appeal based on this clarification and previous court decisions.


                              The Appellate Tribunal CEGAT, Mumbai clarified the definition of 'meter length' under Rule 96ZI for embroidery machines. The rule now specifies that 'meter length' is the distance between the points of the first and last needles of only one roller, even if the machine has two rollers. The amendment is clarificatory and applies retrospectively. The tribunal dismissed the department's appeal based on this clarification and previous court decisions.
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