https://www.taxtmi.com/caselaws?id=93653 The Tribunal upheld the decision of the lower authorities, concluding that the 'gallery' attached to the hot air stenter was considered a 'chamber' for the purpose of calculating production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The Tribunal found that the 'gallery' acted as equipment aiding the heat setting process by preventing heat loss and maintaining temperature, thus falling within the definition outlined in Explanation I of the Rules. en-us Wed, 28 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93653 The Tribunal upheld the decision of the lower authorities, concluding that the 'gallery' attached to the hot air stenter was considered a 'chamber' for the purpose of calculating production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The Tribunal found that the 'gallery' acted as equipment aiding the heat setting process by preventing heat loss and maintaining temperature, thus falling within the definition outlined in Explanation I of the Rules. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93653