https://www.taxtmi.com/caselaws?id=105147 Gallery length attached to a hot air stenter is excluded from the chamber length used to determine annual production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. A gallery without fans or radiators does not fall within the expression "any other equipment" in Explanation I, so it cannot be counted in the capacity calculation. The earlier Tribunal view treating galleries as outside the hot air chamber dimension was affirmed and applied, and the matter was remanded for recomputation without including gallery length. en-us Wed, 24 Jan 2001 00:00:00 +0530 Fri, 02 Mar 2012 16:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105147 Gallery length attached to a hot air stenter is excluded from the chamber length used to determine annual production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. A gallery without fans or radiators does not fall within the expression "any other equipment" in Explanation I, so it cannot be counted in the capacity calculation. The earlier Tribunal view treating galleries as outside the hot air chamber dimension was affirmed and applied, and the matter was remanded for recomputation without including gallery length. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105147