https://www.taxtmi.com/caselaws?id=48868 For stenter capacity determination, only chambers and equipment actually aiding heat setting or drying are covered by the deeming fiction under the relevant rules. Empty galleries attached to the stenter, used only to collect fumes and expel them through chimneys for pollution control, do not perform the heating or drying function and cannot be treated as chambers or qualifying equipment. A passive gallery that merely prevents heat loss is outside the Explanation, so its length could not be included in annual production capacity. The inclusion of the galleries was therefore unsustainable, and the assessee's appeal succeeded. en-us Thu, 04 Jan 2001 00:00:00 +0530 Tue, 06 Jan 2026 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48868 For stenter capacity determination, only chambers and equipment actually aiding heat setting or drying are covered by the deeming fiction under the relevant rules. Empty galleries attached to the stenter, used only to collect fumes and expel them through chimneys for pollution control, do not perform the heating or drying function and cannot be treated as chambers or qualifying equipment. A passive gallery that merely prevents heat loss is outside the Explanation, so its length could not be included in annual production capacity. The inclusion of the galleries was therefore unsustainable, and the assessee's appeal succeeded. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48868