https://www.taxtmi.com/caselaws?id=123760 Rule 96ZI was construed to require duty computation for embroidery machines with two rollers on the basis of the length of one roller only, not the combined length of both rollers. The interpretation followed earlier Tribunal decisions and the contemporaneous Board clarification, which treated "meter length" as the length of a single roller until the later statutory amendment defined it otherwise. On that basis, the departmental demand calculated on double roller length was held inconsistent with the settled reading of the rule, and the issue was decided in favour of the assessee. en-us Fri, 31 Aug 2007 00:00:00 +0530 Thu, 20 Sep 2012 12:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123760 Rule 96ZI was construed to require duty computation for embroidery machines with two rollers on the basis of the length of one roller only, not the combined length of both rollers. The interpretation followed earlier Tribunal decisions and the contemporaneous Board clarification, which treated "meter length" as the length of a single roller until the later statutory amendment defined it otherwise. On that basis, the departmental demand calculated on double roller length was held inconsistent with the settled reading of the rule, and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123760