https://www.taxtmi.com/caselaws?id=93891 The galleries or buffer zones of a hot air stenter are structurally and functionally distinct from the hot air chamber, because hot air is not blown into those areas for heating the fabric; they are therefore excluded from the chamber dimension used for annual production capacity fixation. The explanation inserted by Notification No. 14/2000-C.E. (N.T.) is treated as clarificatory and applies retrospectively to pending disputes for earlier periods. The stated effect is that capacity determinations based on including galleries cannot stand where the clarified measurement rule governs the dispute. en-us Tue, 20 Jun 2000 00:00:00 +0530 Thu, 16 May 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93891 The galleries or buffer zones of a hot air stenter are structurally and functionally distinct from the hot air chamber, because hot air is not blown into those areas for heating the fabric; they are therefore excluded from the chamber dimension used for annual production capacity fixation. The explanation inserted by Notification No. 14/2000-C.E. (N.T.) is treated as clarificatory and applies retrospectively to pending disputes for earlier periods. The stated effect is that capacity determinations based on including galleries cannot stand where the clarified measurement rule governs the dispute. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93891