https://www.taxtmi.com/caselaws?id=107897 For embroidery machinery under the compounded levy scheme, metre length is to be measured by reference to only one roller: the distance between the first and last needle on a single roller or frame, not both rollers. A departmental circular and the amendment to Rule 96Z(1) were treated as clarificatory, so the revised definition applied retrospectively to support that method of computation. On that basis, duty computation had to follow the one-roller measurement and the assessee's interpretation was accepted. en-us Thu, 14 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107897 For embroidery machinery under the compounded levy scheme, metre length is to be measured by reference to only one roller: the distance between the first and last needle on a single roller or frame, not both rollers. A departmental circular and the amendment to Rule 96Z(1) were treated as clarificatory, so the revised definition applied retrospectively to support that method of computation. On that basis, duty computation had to follow the one-roller measurement and the assessee's interpretation was accepted. Case-Laws Central Excise Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107897