https://www.taxtmi.com/caselaws?id=95708 Galleries attached to a stenter were held to be structurally and functionally distinct from the hot air chamber, and there was no provision for blowing hot air through them for heating or drying the fabric. A later explanatory notification clarified that such galleries or buffer zones are excluded from stenter dimensions, and that clarification was applied retrospectively. On that basis, the galleries were not includible in the hot air chamber dimension for annual capacity determination, and the demand based on their inclusion could not be sustained. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 14:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95708 Galleries attached to a stenter were held to be structurally and functionally distinct from the hot air chamber, and there was no provision for blowing hot air through them for heating or drying the fabric. A later explanatory notification clarified that such galleries or buffer zones are excluded from stenter dimensions, and that clarification was applied retrospectively. On that basis, the galleries were not includible in the hot air chamber dimension for annual capacity determination, and the demand based on their inclusion could not be sustained. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95708