https://www.taxtmi.com/caselaws?id=44548 Rule 96MMM of the Central Excise Rules, 1944 deems roller locker machines to be reckoned as powerlooms, with every metre of width counted as one powerloom where such machines are installed, whether alone or alongside other powerlooms. On that statutory footing, roller locker machines cannot be treated as outside the powerloom category for excise purposes. A show cause notice based on the opposite classification premise, including an attempt to place the nettings under a different tariff heading, lacked legal foundation and was misconceived. The issue was therefore decided in favour of the assessee. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 28 Jun 2010 11:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44548 Rule 96MMM of the Central Excise Rules, 1944 deems roller locker machines to be reckoned as powerlooms, with every metre of width counted as one powerloom where such machines are installed, whether alone or alongside other powerlooms. On that statutory footing, roller locker machines cannot be treated as outside the powerloom category for excise purposes. A show cause notice based on the opposite classification premise, including an attempt to place the nettings under a different tariff heading, lacked legal foundation and was misconceived. The issue was therefore decided in favour of the assessee. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44548