https://www.taxtmi.com/caselaws?id=116847 For embroidery machines under the special excise procedure, duty computation was to be based on one roller only, because the departmental trade notice and the notification defined "meter length" by reference to the distance between the first and last needle of a single roller. The notification was treated as clarificatory, so it applied to the existing understanding of the scheme retrospectively. On that construction, the challenge to the computation method failed and the demand did not survive. en-us Thu, 24 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116847 For embroidery machines under the special excise procedure, duty computation was to be based on one roller only, because the departmental trade notice and the notification defined "meter length" by reference to the distance between the first and last needle of a single roller. The notification was treated as clarificatory, so it applied to the existing understanding of the scheme retrospectively. On that construction, the challenge to the computation method failed and the demand did not survive. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116847