https://www.taxtmi.com/caselaws?id=210898 For annual capacity determination under the compounded levy scheme, the cooling zone of a hot air stenter could not be treated as a chamber. The applicable explanation to rule 5 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 required the equipment to be installed in or attached to the stenter and to aid heat setting or drying of fabrics before it could qualify as a chamber. Because the cooling zone was neither installed in nor attached to the stenter and only cooled fabrics after they left the chambers, its inclusion in the chamber count was legally incorrect, and the resulting demand was unsustainable. en-us Mon, 03 Oct 2011 00:00:00 +0530 Fri, 06 Jan 2012 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210898 For annual capacity determination under the compounded levy scheme, the cooling zone of a hot air stenter could not be treated as a chamber. The applicable explanation to rule 5 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 required the equipment to be installed in or attached to the stenter and to aid heat setting or drying of fabrics before it could qualify as a chamber. Because the cooling zone was neither installed in nor attached to the stenter and only cooled fabrics after they left the chambers, its inclusion in the chamber count was legally incorrect, and the resulting demand was unsustainable. Case-Laws Central Excise Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210898