https://www.taxtmi.com/caselaws?id=212837 For chamber-based capacity determination under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, only equipment installed in or attached to the stenter and used for heat setting or drying can be counted as a chamber. The cooling zone of a hot air stenter was found to fall outside that statutory test because it merely cooled the fabric after it emerged from the stenter and did not aid heat setting or drying. Its exclusion from the chamber count was therefore warranted, and the capacity computation was modified accordingly. en-us Tue, 21 Jun 2011 00:00:00 +0530 Thu, 31 Oct 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212837 For chamber-based capacity determination under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, only equipment installed in or attached to the stenter and used for heat setting or drying can be counted as a chamber. The cooling zone of a hot air stenter was found to fall outside that statutory test because it merely cooled the fabric after it emerged from the stenter and did not aid heat setting or drying. Its exclusion from the chamber count was therefore warranted, and the capacity computation was modified accordingly. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212837