https://www.taxtmi.com/caselaws?id=102715 For annual capacity determination of a hot air stenter, only components that directly aid heat setting or drying are includible, and gallery length is excluded from the computation base. The amended 1998 Rules and their explanation were read with the Larger Bench view that galleries do not form part of the equipment actually performing the textile process. On that construction, the length of galleries is not taken into account while computing annual production capacity. en-us Wed, 27 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102715 For annual capacity determination of a hot air stenter, only components that directly aid heat setting or drying are includible, and gallery length is excluded from the computation base. The amended 1998 Rules and their explanation were read with the Larger Bench view that galleries do not form part of the equipment actually performing the textile process. On that construction, the length of galleries is not taken into account while computing annual production capacity. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102715