https://www.taxtmi.com/caselaws?id=109538 Under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, a gallery without rails, fan or radiator attached to it does not fall within the expression "any other equipment" in Explanation 1 to Rule 3. The length of such a gallery is therefore excluded from the chamber length used to determine annual production capacity. The interpretation was supported by contemporanea exposito and the later 2000 Rules were treated as not materially changing the position. The Supreme Court's affirmation of the Larger Bench view meant the departmental objection to exclusion of gallery length could not succeed, and the assessee's position prevailed. en-us Thu, 12 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109538 Under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, a gallery without rails, fan or radiator attached to it does not fall within the expression "any other equipment" in Explanation 1 to Rule 3. The length of such a gallery is therefore excluded from the chamber length used to determine annual production capacity. The interpretation was supported by contemporanea exposito and the later 2000 Rules were treated as not materially changing the position. The Supreme Court's affirmation of the Larger Bench view meant the departmental objection to exclusion of gallery length could not succeed, and the assessee's position prevailed. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109538