https://www.taxtmi.com/caselaws?id=46361 Section 3A capacity-based excise assessment under the hot air stenter rules turned on whether galleries could be counted as chambers. The 1998 Rules deemed a float drying machine or similar equipment installed in or attached to a stenter for heat setting or drying to be one chamber, while the 2000 Rules expressly excluded galleries from that fiction. Read together with the trade notice and the close timing of the amendments, the later wording was treated as a clarification of the existing scheme rather than a new burden. On that basis, galleries without the specified equipment were not to be counted as chambers, and the Tribunal's reliance on contemporanea expositio was upheld. en-us Tue, 17 Sep 2002 00:00:00 +0530 Tue, 13 Jan 2026 15:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46361 Section 3A capacity-based excise assessment under the hot air stenter rules turned on whether galleries could be counted as chambers. The 1998 Rules deemed a float drying machine or similar equipment installed in or attached to a stenter for heat setting or drying to be one chamber, while the 2000 Rules expressly excluded galleries from that fiction. Read together with the trade notice and the close timing of the amendments, the later wording was treated as a clarification of the existing scheme rather than a new burden. On that basis, galleries without the specified equipment were not to be counted as chambers, and the Tribunal's reliance on contemporanea expositio was upheld. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46361