https://www.taxtmi.com/caselaws?id=109919 The notification for annual capacity of production under the stenter rules measures capacity by the number and size of chambers, and Explanation I deems a float drying machine or similar specified equipment attached to a stenter as one chamber. A fabric-movement arrangement installed inside the stenter, which only aided movement of fabric below the chain, did not fall within that deeming language and could not be treated as chamber-multiplying equipment. The additional drying effect was already captured within the prescribed capacity mechanism, so the chamber count could not be increased on that basis and the demand was unsustainable. en-us Tue, 19 Aug 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109919 The notification for annual capacity of production under the stenter rules measures capacity by the number and size of chambers, and Explanation I deems a float drying machine or similar specified equipment attached to a stenter as one chamber. A fabric-movement arrangement installed inside the stenter, which only aided movement of fabric below the chain, did not fall within that deeming language and could not be treated as chamber-multiplying equipment. The additional drying effect was already captured within the prescribed capacity mechanism, so the chamber count could not be increased on that basis and the demand was unsustainable. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109919