https://www.taxtmi.com/caselaws?id=122011 Under the compounded levy scheme for embroidery machines with more than one roller, the relevant meter length was to be computed by reference to only one roller, namely the distance between the first and last needle of that roller. The later amendment to the definition of meter length was treated as clarificatory of the existing position, not as creating a new levy. On that construction, multiple-roller machines could not be assessed by multiplying the measurement through additional rollers or double frames, and differential duty on that basis was held unsustainable. en-us Fri, 26 Aug 2005 00:00:00 +0530 Tue, 07 Aug 2012 18:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122011 Under the compounded levy scheme for embroidery machines with more than one roller, the relevant meter length was to be computed by reference to only one roller, namely the distance between the first and last needle of that roller. The later amendment to the definition of meter length was treated as clarificatory of the existing position, not as creating a new levy. On that construction, multiple-roller machines could not be assessed by multiplying the measurement through additional rollers or double frames, and differential duty on that basis was held unsustainable. Case-Laws Central Excise Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122011